Muhammed Ali vs The District Collector
2022 Latest Caselaw 396 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  THURSDAY, THE 13TH DAY OF JANUARY 2022 / 23RD POUSHA, 1943
                   WP(C) NO. 28604 OF 2021
PETITIONER:

          MUHAMMED ALI, AGED 60 YEARS
          S/O. KAMMALI, THAYIL HOUSE, ALANALLUR POST,
          MANNARKKAD, PALAKKAD DISTRICT.
          BY ADV K.REEHA KHADER


RESPONDENTS:

    1     THE DISTRICT COLLECTOR
          PALAKKAD, COLLECTORATE, KENATHHUPARAMBU,
          KUNATHURMEDU, PALAKKAD 678 013
    2     THE REVENUE DIVISIONAL OFFICER
          PARAKKUNNAM, VIDYUT NAGAR, PALAKKAD 678 001
    3     THE TAHSILDAR,
          MANNARKKAD TALUK OFFICE, CHANGALEERI ROAD,
          KODATHIPPADI, MANNARKKAD, PALAKKAD 678 762
    4     THE VILLAGE OFFICER
          ALANELLUR VILLAGE, PALAKKAD 678 762
    5     THE ALANELLUR GRAMA PANCHAYATH
          REPRESENTED BY ITS SECRETARY, ALANELLUR P.O,
          PALAKKAD 678 601
          SMT.JASMIN M.M., GP



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.28604 OF 2021
                                          2



                         BECHU KURIAN THOMAS, J
                         =======================
                          W.P.(C) No. 28604 of 2021
                           -------------------------------
                     Dated this the 13th day of January, 2022

                                     JUDGMENT

Petitioner is aggrieved by the imposition of luxury

tax on the building of the petitioner situated in

R.S.No.674/1A of Alanellur Village, Mannarkkad

Taluk, Palakkad. According to the petitioner, the

total plinth area of the building was only 276.6

sq.mtr., which is marginally less than cut off limit

of 278 sq.mtr. for imposing luxury tax. Petitioner

had not objected to the levy of luxury tax, till he

raised the objection through Ext.P8.

2. A perusal of Ext.P8 shows that the objection was

raised against the levy for the first time, only on

07.12.2021. Therefore, as far as the assessment

periods upto 2021-2022 are concerned, petitioner

had willingly paid the luxury tax without raising WP(C) NO.28604 OF 2021

any objection. Therefore, the imposition of the

said luxury tax for the periods till 2021-2022

cannot be now questioned.

3. As luxury tax is an assessment made on a year to

year basis, it is open for an assessee to controvert

the assessment and even seek a re-assessment for

future years.

4. In such a view of the matter, there is no legal

prohibition in the assessing officer considering

Ext.P8 for the purpose of adjudicating whether the

luxury tax is payable by the petitioner for the

period from 2022-2023 onwards.

5. Even though petitioner relies upon Ext.P7

certificate issued by the local authority, I am of

the view that the assessing officer has to

independently consider the area of petitioner's

building, based upon the records as well as on a

personal verification, if required. WP(C) NO.28604 OF 2021

6. Accordingly, I direct the 3 rd respondent to consider

and pass appropriate orders on Ext.P8 application

after verifying the records produced by the

petitioner and after granting him an opportunity of

being heard, as expeditiously as possible, at any

rate, within a period of three months from the date

of receipt of a copy of this judgment.

7. I make it clear that the orders so passed will have

application only from the assessment year 2022-

2023 onwards, and not for any period till 2021-

2022.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/14/01/2022 WP(C) NO.28604 OF 2021

APPENDIX OF WP(C) 28604/2021

PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE BUILDING PERMIT ISSUED BY THE ALANELLUR GRAMA PANCHAYATH Exhibit P2 A TRUE COPY OF THE COMPLETION CERTIFICATE DATED NIL ISSUED BY THE ALANELLUR GRAMA PANCHAYATH.

Exhibit P3 A TRUE COPY OF THE PLAN OF THE COMPLETED RESIDENTIAL BUILDING IN RESPECT OF THE BUILDING CONSTRUCTED BY THE SON OF THE PETITIONER.

Exhibit P4 A TRUE COPY OF THE ORDER OF THE 3RD RESPONDENT TAHSILDAR DATED 27-12-2017 Exhibit P5 A TRUE COPY OF THE DEMAND NOTICE DATED 27-12-2017 ISSUED BY THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF THE RECEIPTS ISSUED BY THE ALANELLUR VILLAGE OFFICER DATED 16-03-2018 Exhibit P6(A) TRUE COPY OF THE RECEIPTS ISSUED BY THE ALANELLUR VILLAGE OFFICER DATED 22-01-2018 Exhibit P6(b) TRUE COPIES OF THE RECEIPTS ISSUED BY THE ALANELLUR VILLAGE OFFICER DATED 11-03-2019 Exhibit P6(c) TRUE COPIES OF THE RECEIPTS ISSUED BY THE ALANELLUR VILLAGE OFFICER DATED 23-04-2020 Exhibit P7 A TRUE COPY OF THE CERTIFICATE NO.B-

3/B4-5395/21 DATED 01-07-2021 ISSUED BY THE 5TH RESPONDENT.

Exhibit P8 A TRUE COPY OF THE REPRESENTATIONS SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

RESPONDENTS EXHIBITS NIL

TRUE COPY