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Judgment
N. Nagaresh, J
The petitioners own certain extent of property in Velur Village, Thalappilly Taluk in Thrissur District. The petitioners constructed a building thereon
having an area of 1402.70 square metres, on the basis of a building permit. Subsequently, they constructed a canopy like temporary structure of 369.11
square metres, for vehicular parking.
The petitioners state that the respondents assessed Rs.2,91,600/- as building tax for the building inclusive of the temporary structure. The petitioners
filed appeal. The Appellate Authority dismissed the appeal. Thereupon, the petitioners invoked Section 13 of the Kerala Building Tax Act and filed
Ext.P4 Revision Petition.
The prime contention of the petitioners is that as per Section 5A of the Building Tax Act, only the area which is used as residential purpose can be
assessed for the purpose of luxury tax and the assessing authority as well as appellate authority overlooked this legal position.
I have heard the learned counsel for the petitioners, learned Government Pleader representing respondents 1 to 4 and the learned Standing Counsel
for the 5th respondent.
As the petitioners have preferred a statutory revision, the revisional authority has to consider the said revision petition on merits.
In the circumstances of the case, the writ petition is disposed of directing the 2nd respondent to consider Ext.P4 revision petition filed by the
petitioners within a period of three months and pass appropriate orders thereon in accordance with law. Till the 2nd respondent passes final orders on
Ext.P4, all further proceedings pursuant to Ext.P2 shall remain deferred.