Being aggrieved by the aforesaid judgment and order passed by the learned Single Judge dated 12.06.2008 the State of Kerala and its functionaries preferred writ appeal No.
The Tahasildar who is the companypetent statutory authority under the Kerala Building Tax Act, 1975 for brevity the Act imposed luxury tax on the building on the base of Section 5A of the Act vide order dated 1.10.2003 in Ref B4 6435/03 whereby he had measured the plinth area of all the residential apartments and companyputed the tax treating the same as a singular building.
Dipak Misra, J. The respondent invoked the jurisdiction of the High Court of Kerala at Ernakulam under Article 226 of the Constitution assailing the demand of luxury tax imposed on a building that companysists of 13 residential apartments.
