The petitioner challenges the luxury tax assessment completed against him vide Ext.P7 order. It is seen from a perusal of Ext.P7 that the order itself is dated 30.5.2007 and pertains to the luxury tax assessments for the years 1999-2000 to 2006-2007. The grievance of the petitioner is that, while adopting the plinth area of the building for the purposes of building tax assessment and luxury tax assessment, the respondents have taken the total of the plinth area of two separate buildings and assessed the same together for the purposes of building tax. This, according to the petitioner, is wholly illegal insofar as the separate existence of the buildings cannot be disputed in view of the finding that the buildings have separate building numbers and that the petitioner had paid property tax in respect of both the buildings separately. Ext.P7 order that is impugned, does not indicate the existence of two buildings when it refers to a residential house having a plinth area of 382.12 sq. metres.
W.P.(C).NO.19163/2007 2
2. In the counter affidavit filed by the respondents, it is indicated that the plinth area of the main building comes to 338.06 sq. metres. Thus, there is a discrepancy in the stand taken by the respondents in Ext.P7 order and in the counter affidavit. It is also noted that Ext.P7 demand notice is severely belated in the case of demands made for some of the assessment years covered by the said order.
3. In the facts and circumstances of the case, I feel that Ext.P7 order of the 1st respondent ought to be quashed, and I do so. The 1st respondent shall take steps to ascertain the actual plinth area of the buildings and proceed to complete the building tax assessment in respect of each of the buildings separately. The liability of the petitioner to luxury tax shall be determined based on the plinth area measurements arrived at by the 1st respondent. Needles to say, the completion of assessments, both in respect of building tax as also luxury tax, shall be done after giving due notice to the petitioner and after affording the petitioner an opportunity of being heard in the matter. The final assessment orders, as directed above, shall be passed by the 1st respondent within a period of three months from the W.P.(C).NO.19163/2007 3 date of receipt of a copy of this judgment.
The writ petition is disposed as above.
A.K.JAYASANKARAN NAMBIAR JUDGE prp