SIYAD P.M. Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) THE petitioners who are brothers challenge the concurrent orders of assessment made under the Kerala Building Tax Act. It is asserted that the first petitioner is the owner of the ground floor and the second petitioner is the owner of the first floor of the building. The total plinth area of the two floors has been reckoned for the purpose of assessment of tax under the Kerala Building Tax Act.

(2.) THE following factors are significant;

(3.) EXTS .P3, P6 and P7 passed by the respondents are vitiated by an error of jurisdiction and are accordingly quashed. The liability to pay luxury tax as demanded under Ext.P5 order would arise only if both the areas of the ground floor and the first floor are totalled. I therefore quash Ext.P5 order as well as regards the imposition of luxury tax. The third respondent is directed to reasssess the tax under the Kerala Building tax Act in respect of the separate floors as against the petitioners separately. The needful shall be done within a period of two months from the date of receipt of a copy of this judgment.