Remanded

K.R.Udayabhanu v. Revenue Divisiional Officer & Others

Kerala HC8 Dec 2014WP(C)/1772/2010

Case brief

AI extract

What is this about?

The Court distinguished a Full Bench decision to direct the Tahsildar to fresh measure the building's plinth area. The order aims to determine if the area falls below the luxury tax threshold under the Kerala Building Tax Act, 1975, and quashed the previous order accordingly.

What did the court decide?

The order dated 23/5/2006 was quashed; the Tahsildar was directed to conduct a fresh plinth area measurement and pass a fresh luxury tax assessment order within three months.

K.R.Udayabhanu Vs Revenue Divisiional Officer & Others — Cheque Dishonour | Kerala HC (2014)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

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MONDAY, THE 8TH DAY OF DECEMBER 2014/17TH AGRAHAYANA, 1936

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WP(C).No. 1772 of 2010 (V)

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PETITIONER :

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K.R.UDAYABHANU, 'BHARGAVI NILAYAM' HOUSE, ILANJIMEL.P.O, PULIYOOR,CHENGANNUR.

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BY ADVS.SRI.RINNY STEPHEN CHAMAPARAMPIL SMT.ASHA ELIZABETH MATHEW

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RESPONDENT(S):

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1. REVENUE DIVISIIONAL OFFICER, R.D.O. OFFICE, CHENGANNUR.

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2. THE TAHSILDAR, TALUK OFFICE, CHENGANNUR.

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3. VILLAGE OFFICER, VILLAGE OFFICE, PULIYOOR.

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R1 TO R3 BY GOVERNMENT PLEADER SMT. LILLY.K.T.

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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sts

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WP(C).NO.1772/2010

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APPENDIX

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PETITIONER'S EXHIBITS:

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P1 COPY OF THE BUILDING PLAN

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P2 COPY OF THE ORDER DATED 23/5/2006 ISSUED BY THE 2ND RESPONDENT

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P3 COPY OF THE DISCHARGE SUMMARY ISSUED TO THE PETITIONER FROM PUSHPAGIRI MEDICAL COLLEGE HOSPITAL, THIRUVALLA.

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P4 COPY OF THE CT SCAN REPORT DATED 19/11/2007 ISSUED TO THE PETITIONER.

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P5 COPY OF THE ULTRA SONOGRAPHY REPORT DATED 19/11/2007 ISSUED FROM THE PUSHPAGIRI MEDICAL COLLEGE HOSPITAL, THIRUVALLA

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P6 COPY OF THE MEDICAL REPORT DATED 3/3/2009 ISSUED TO THE PETITIONER FROM THE DDRC WELLSPRING LAB

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P7 COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

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P8 COPY OF THE INTIMATION LETTER DATED 19/11/2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT

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P9 COPY OF THE NOTICE DATED 14/12/2009

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P10 COPY OF THE APPEAL DATED 08/01/2010 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

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RESPONDENT'S EXHIBITS:

NIL

/TRUE COPY/

P.S.TO.JUDGE

sts

A.K.JAYASANKARAN NAMBIAR, J.

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W.P.(C).NO.1772 OF 2010 (V) ----------------------------------Dated this the 8^th day of December, 2014

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J U D G M E N T

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The legal issue raised in the writ petition is squarely covered against the petitioner by virtue of the Full Bench decision of this Court in State of Kerala v. Abdulla - 2012 (1) KLT 178 (F.B.) . The petitioner however has a case that, even if the plinth area pertaining to the alteration is taken into account, the total plinth area would only be 264 sq.mtrs., which is less than the limit prescribed under Section 5A of the Kerala Building Tax Act, 1975, for the levy of luxury tax. This is a matter to be verified by the respondents, by measuring the plinth area of the building, before levying tax. Under the above circumstances, I direct the 2^nd respondent Tahsildar to cause a fresh measurement of the plinth area of the building to be taken, and pass an assessment order with regard to luxury tax only on the basis of the measurement so taken. To enable the 2^nd respondent to do so, I quash Ext.P2 order passed by him and direct him to pass a fresh order in the matter within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner

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W.P.(C).No.1772/2010

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also in the matter. The petitioner shall also be given due notice of the date on which the measurement, as directed in this judgment, is going to be done by the 2^nd respondent so that he can also be present at the time of taking of the measurement.

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The writ petition is disposed as above.

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A.K.JAYASANKARAN NAMBIAR JUDGE

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prp

K.R.Udayabhanu v. Revenue Divisiional Officer & Others

Case brief

What is this about?

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K.R.Udayabhanu v. Revenue Divisiional Officer & Others

Case brief

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