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THOTTOLI MUHAMMEDKUTTY v. THE TAHASILDAR, THIROORANGADI - WP(C) No. 23174 of 2004(H)  RD-KL 13070 (13 July 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 23174 of 2004(H)
1. THOTTOLI MUHAMMEDKUTTY,
1. THE TAHASILDAR, THIROORANGADI,
2. THE DEPUTY TAHASILDAR,
For Petitioner :SRI.BABU S. NAIR
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
O R D E R
THOTTATHIL B.RADHAKRISHNAN, J.W.P(C).No.23174 OF 2004
Dated this the 13th day of July, 2007
Read the orders dated 5.8.2004, 19.8.2004 and 15.10.2004. Pursuant to the aforesaid orders, the report of the Assistant Executive Engineer is placed on record. By that report dated 27.10.2004, it is stated that the petitioner is liable to pay luxury tax on the basis of the plinth area determined on measurement, in terms of the aforesaid interlocutory orders of this Court. Annexure A-1 shows a total plinth area of 300.34 m2, which is much above the bench mark of 278.7 m2 for the purpose of levy of luxury tax in terms of the Kerala Building Tax Act, 1975. Though learned counsel for the petitioner attempts to point out that what is shown as the 'veranda' in Annexure A-3 is only a 'car porch', that does not stand, firstly because in spite of the report dated 27.10.2004 having been placed on record on 3.11.2004, after serving a copy to the petitioner on 1.11.2004, no objections are filed. That apart, front veranda as shown in Annexure A-3 has a plinth area of only 10.71 m2 going by WPC.23174/04 Page numbers Annexure A and even if that is deducted from the total plinth area of 300.34 m2, it will also be above the statutory bench mark. Under such circumstances, the contentions does not survive. In the result, the writ petition fails. The same is accordingly dismissed. No costs. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge kkb.
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