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 2nd 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 2nd 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 W.P.(C).No.1772/2010 2
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 2nd respondent so that he can also be present at the time of taking of the measurement.
The writ petition is disposed as above.
A.K.JAYASANKARAN NAMBIAR JUDGE prp