2013 (1) TMI 710

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....Pleader, ANTONY DOMINIC J.-The petitioners challenge levy of luxury tax under section 5A of the Kerala Building Tax Act, 1975. The petitioners state that, 6 cents of land comprised in Sy. No. 992/5 of Thoppumpady Village was purchased by the first petitioner and the second petitioner's wife. Thereafter, first petitioner along with the second petitioner's wife entered into exhibit P1 agr....

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....assessed luxury tax as per order dated September 4, 2007. Challenging the levy of luxury tax, the petitioners filed appeal before the Revenue Divisional Officer, which was rejected by exhibit P11 order. The revision filed before the District Collector was also rejected by exhibit P10 order. It is in these circumstances, the writ petition is filed. 2. The contention raised by the learned counsel....

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....s not only owned by different persons but also that the cost of construction was met by all such owners jointly. 4. In so far as this case is concerned, both exhibits P10 and P11 show that it was on account of the absence of any evidence that the cost of construction was met by the owners jointly, the appeal and the revision were rejected. It is the correctness of this decision, which calls for....