Writ petition allowing quashing of luxury tax assessment and demand against petitioner's building, as conceded in counter affidavit that the plinth area is below the luxury tax limit.
Writ petition allowing quashing of the assessment and demand of luxury tax in respect of the petitioner's building.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
THURSDAY, THE 20TH SEPTEMBER 2007 / 29TH BHADRA 1929
WP(C).No. 19243 of 2007(N)
PETITIONER: ------------
P.N.SIDHQUE, P.P.HOUSE, THAROOR P.O., PALAKKAD.
BY ADV. SRI.S.ANANTHAKRISHNAN
RESPONDENTS:
THE THASILDAR, ALATHUR, PALAKKAD DIST. COMMERCIAL TAXES, ERNAKULAM.
BY ADV. SHRI.SREEKRISHNA, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.N.RAMACHANDRAN NAIR, J.
WP(C) No. 19243 of 2007
Dated, this the 20th day of September, 2007
J U D G M E N T
Since it is conceded in the counter affidavit that on measurement of plinth area of petitioner's building by the PWD, the plinth area is found to be below the limit that attracts luxury tax, this writ petition is allowed quashing the assessment and demand of luxury tax in respect of petitioner's building.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg
1 issue framed by the court
Whether to allow a writ petition seeking quashing of luxury tax assessment and demand when the petitioner's building is found to be below the limit attracting luxury tax.
P.N.Sidhque
The Thasildar, Alathur, Palakkad Dist.
C.N.Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
