R V PAI S/O RAMANATHA PAI Vs. STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE DEPARTMENT OF REVEUE GOVT SECRETARIAT THIRUVANANTHAPURAM

JUDGEMENT

(1.) EXTS. P4, P5 and P6 with regard to the fixation of Kerala Building Tax Act, in respect of the building constructed by the petitioner are under challenge.

(2.) THE case of the petitioner is that the petitioner's building is actually having a plinth area of only 213.32 M2, while the same was wrongly assessed at the hands of the concerned respondents reckoning a higher extent of plinth area of 361.86 M2, including the car porch and such other areas. THE assessment order also mulcted liability to satisfy the luxury tax under Section 5A, @ Rs.2,000/-(Rupees two thousand) every year.

(3.) IN respect of Luxury Tax under Section 5A, there is a continuing cause of action and the party is at liberty to have it challenged every year, as and when the cause of action arises. This being the position, this Court finds that the petitioner, though is not justified in challenging the proceedings impugned in this writ petition, is very much at liberty to expose the cause of action in respect of payment of luxury tax under Section 5 A for the future years.