A writ petition challenging Luxury tax assessment based on disputed plinth area measurements was dismissed. The single-judge bench held that such questions are factual and not for the Court to decide in a writ petition.
The prayers in the writ petition were dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 1ST DAY OF DECEMBER 2023 / 10TH AGRAHAYANA, 1945
WP(C) NO. 4485 OF 2023
PETITIONER:
BABU.S, AGED 55 YEARS S/O. A.BHASKARAN PILLAI, PANCHAKSHARAM (OLD SREEVILASAM), MALIBHAGAM, CHAVARA SOUTH. P.O, KOLLAM, PIN - 691584
BY ADV R.SIVADASAN
RESPONDENTS:
1 STATE OF KERALA , REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, SECRATARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 ADDL. CHIEF SECRETARY, REVENUE (SPECIAL CELL DEPARTMENT), THIRUVANANTHAPURAM, PIN - 695001
3 TAHSILDAR, TALUK OFFICE, KARUNAGAPPALLY P.O, KOLLAM, PIN - 690544
OTHER PRESENT:
JASMINE M.M - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4485 OF 2023
2
J U D G M E N T
This writ petition has been filed seeking the following prayers:
“a)To issue a wit of mandamus or writ, order or direction in the nature of mandamus commanding the 2nd and 3rd respondents to put in to effect the exemptions provided in Ext. P4 Circular and Exts P-5 and P-6 Revenue Guides of 2018 & 2023 in the measurements of the building of the petitioner for calculating the plinth area for fixing Luxury tax.
b) Or in the alternative, issue a writ of mandamus or writ, order or direction in the nature of mandamus commanding the 2nd and 3rd respondents to rely upon the measurement taken by the Architect Engineer, the only technically qualified / competent one among the varied officials / authorities who indulged in the measuring out of the building.
c) Issue a Writ of prohibition quashing Ext. P-8 demand notice to the extent of the quantum of inflated amount of Building tax calculated in violation of the above guide lines in Ext. P4 Circular and Exts P-5 and P-6 Revenue Guides of 2018 & 2023.
d) Issue such other reliefs as may deem fit and proper in the facts and circumstances of this case. “
WP(C) NO. 4485 OF 2023
3
This Court is not supposed of to decide the disputed question of fact. In the said view of the matter, I find no substance in this writ petition and the same is accordingly dismissed.
Sd/-
DINESH KUMAR SINGH JUDGE
rp
WP(C) NO. 4485 OF 2023
4
APPENDIX OF WP(C) 4485/2023
PETITIONER EXHIBITS
| Exhibit P1 | TRUE PANCH |
COPY OF BUILDING PERMIT NO.C-5-3556/2014 ROM GRAMA AYATH, THEKKUMBHAGAM |
|---|---|---|
| Exhibit P2 | TRUE | COPY OF BUILDING COMPLETION PLAN |
| Exhibit P3 | TRUE THEKK OROPE |
COPY OF ASSESSMENT OF PROPERTY TAX DETAILS FROM UMBHAGAM GRAMA PANCHAYATH RELATING TO PETITIONER'S RTY |
| Exhibit P4 | TRUE (SPEC |
COPY OF ORDER NO.G.O.(RT)611/13/RD PASSED BY REVENUE IAL CELL) DEPARTMENT DATED.30-01-2013 |
| Exhibit P5 | TRUE NO.14 |
COPY OF REVENUE GUIDE OF 2018 CLAUSE 5 ON PAGE 7 |
| Exhibit P6 | TRUE NO.18 |
COPY OF REVENUE GUIDE OF 2023 CLAUSE 17 ON PAGE 9 |
| Exhibit P7 | TRUE NO.18 |
COPY OF REVENUE GUIDE OF 2023 CLAUSE 10 ON PAGE 8. |
| Exhibit P8 | TRUE 2019 |
COPY OF DEMAND NOTICE FROM 3RD RESPONDENT DT.6-3- |
| Exhibit P9 | TRUE 01-20 |
COPY OF THEORDER PASSED BY THE 2ND RESPONDENT DT. 19- 22 |
| Exhibit- P10 | TRUE 2019 |
COPY OF THE RECEIPT NO. KL02020601783/2019 DT. 04-04- |
| Exhibit P11 | TRUE 09-20 |
COPY OF THE RECEIPT NO. KL02020606=5243/2019 DT. 17- 19 |
| Exhibit P12 | TRUE WP(C) |
COPY OF THE ORDER PASSED BY THIS HON'BLE COURT IN NO 4485/2023 |
| Exhibit P13 | THE T COLLE |
RUE COPY OF THE NOTICE ISSUED BY THE CTOR/AUTHORIZED OFFICER DATED 13/04/2023 |
2 issues framed by the court
Whether the Court can decide a disputed question of fact regarding the plinth area of a building in a writ petition.
Whether the plinth area measurement of 270.83 Sq.mts by the petitioner is valid against the authorities' holding of 330.86 Sq.mts.
BABU.S
STATE OF KERALA, REPRESENTED BY SECRETARY, REVENUE DEPARTMENT
ADDL. CHIEF SECRETARY, REVENUE (SPECIAL CELL DEPARTMENT)
TAHSILDAR, TALUK OFFICE, KARUNAGAPPALLY
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
