The petitioner is the owner of a building bearing door
No.3/11A at Pozhuthana Grama Panchayat, Wayanad District,
which comes within the jurisdiction of the 4 th respondent.
The issue involved in this writ petition pertains to the
assessment of the building under Section 5A of the Kerala
Building Tax Act, 1975, by which the petitioner was imposed
with the liability to pay the luxury tax. Since the challenge
raised against the assessment under Section 5A is based on
the plinth area determined by the authorities concerned, a
challenge has been raised against the original order of
assessment of the building under Section 5 of the Act also, as
far as the plinth area is concerned. Facts that led to the
filing of this writ petition are as follows:
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