Is it permissible to give Zakaat to a person who lives comfortably, has vehicles and other things of luxury, but he is not the owner of the Zakaat Nis

Answer

Not being in possession of Nisaab does not automatically qualify one to accept Zakaat. Zakaat is primarily for the poor and destitute. It is not permissible to give Zakaat/Sadqah to a person who lives comfortably, has ample food, etc. regardless of him not having the Nisaab of Zakaat.