IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 WP(C).No. 10514 of 2008(B) -------------------------- PETITIONER: ------------ REJI, AGED 39, S/O.ARAVINDAKSHAN ADVOCATE, THUNDATHIL, CHERAI, ERNAKULAM DISTRICT. BY ADV. SRI.B.RAMACHANDRAN SMT.P.N.INDU RESPONDENTS: ------------- 1. THE TAHSILDAR, KOCHI (ASSESSING AUTHORITY UNDER BUILDING TAX ACT) TALUK OFFICE, KOCHI-1. 2. THE VILLAGE OFFICER, PALLIPURAM NORTH PARUR. BY G.P. SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10514 of 2008 .................................................................... Dated this the 1st day of April, 2008. JUDGMENT The petitioner's grievance is that plinth area of the car porch is included in the plinth area of the building which led to higher demand of building tax and luxury tax. The petitioner has relied on Ext.P1 which is the detailed calculation of plinth area by the Village Officer. Normally assessment is based on Village Officer's report and I do not know how the Tahsildar committed a mistake, if the car porch area shown in Ext.P1 is correct. In the circumstances, W.P. is disposed of directing the first respondent to verify the plinth area of the building and make assessment after excluding plinth area of car porch. The petitioner will pay two instalments of building tax and produce copy of this judgment before the Tahsildar for making fresh assessment after verification of the plinth area. Recovery of balance instalment of building tax and luxury tax will remain stayed until orders are passed by the Tahsildar and thereafter recovery will be based on demand issued by the Tahsildar. Payment of two instalments of building tax will be made by the petitioner within two weeks from now. C.N.RAMACHANDRAN NAIR Judge pms