IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 26TH SEPTEMBER 2008 / 4TH ASWINA 1930 WP(C).No. 27905 of 2004(V) -------------------------- PETITIONER(S): --------------- KURIAKOSE, S/O.CHERIAN, AGED 55 YEARS, MANALIL HOUSE, ONAKKOOR, ANCHELPETT P.O. ERNAKULAM DISTRICT. BY ADV. SRI.T.O.XAVIER RESPONDENT(S): --------------- 1. TAHSILDAR, MUVATTUPUZHA. 2. PAMPAKKUDA GRAMA PANCHAYATH, ANCHELPETTY P.O. REP. BY ITS SECRETARY. 3. DISTRICT COLLECTOR, ERNAKULAM. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE PROVISIONAL INVOICE ISSUED BY THE KSEB TO THE PETITIONER. EXT.P2 COPY OF THE ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT DATED 10.4.2002 EXT.P3 COPY OF THE REVISED ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT DATED 22.4.2003 EXT.P4 COPY OF THE ORDER OF THE THIRD RESPONDENT DATED 29.7.2003 EXT.P5 COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 30.7.2004 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 27905 OF 2004 -------------------------------------------- Dated this the 26th day of September, 2008 JUDGMENT Petitioner is challenging demand of luxury tax in respect of a residential building. The specific case of the petitioner is that car porch is not only used for parking cars but also used for agricultural operations during harvest season and consequently this area should be excluded from the total plinth area of the building. This Court has taken the view that plinth area of car porch should be excluded for the purpose of building tax assessment. The total plinth area assessed is 291.11 sq.metres which obviously attracts luxury tax. However, petitioner's case is that plinth area of car porch is 22 sq.metres and if this area is excluded, petitioner's building will be outside the scope of Section 5A of the Building Tax Act. Petitioner is directed to get a sketch prepared by a qualified person and produce the same before the first respondent and if the sketch shows that plinth excluding car porch is less than 278.7 sq. metres, then he will personally verify the area and get the plinth area measured again and on verification if plinth area is 2 found to be less than 278.7 sq. metres, he will recall the demand of luxury tax. On the other hand, if the plinth area is 278.7 sq.metres and above luxury tax can be recovered from the petitioner. I make it clear that covered verandahs form part of plinth area and should be included in the plinth area of the building. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3