BABU S. Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The appellant is aggrieved by the judgment of the learned Single Judge in WP(c) No.4485/2023 dtd. 1/12/2023.

(2.) The appellant filed the writ petition challenging the assessment to building tax and luxury tax of the residential building constructed by him under Ss. 5 and 5 A of the Kerala Building Tax Act.

(3.) The assessing authority on measurement found that the total plinth area of the building comes to 330.86 sq. metres. According to the appellant, the total plinth area would come to 268.02 sq. metres only. The statutory appeal and revision filed against the assessment orders were dismissed. It was after that the appellant approached this court with the writ petition. The learned Single Judge dismissed the writ petition.