IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 30573 of 2006(M) -------------------------- PETITIONER(S): --------------- FOUSIYA, W/O.MUSTAFA, PUZHITHARA, KUTTIPPALA P.O., KLARI, TIRUR. BY ADV. SRI.A.KRISHNAN RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY REVENUE SECRETARY, TRIVANDRUM. 2. THE TAHSILDAR, TIRUR TALUK. 3. THE REVENUE DIVISIONAL OFFICER, TIRUR. 4. THE VILLAGE OFFICER, PERUMANNA, TIRUR TALUK. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF PLAN. P2: TRUE COPY OF ORDER DT.30.12.04. P3: TRUE COPY OF ORDER DT.1.4.06. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.30573 of 2006 .................................................................... Dated this the 21st day of November, 2008. JUDGMENT Challenge is against assessment and demand of luxury tax in respect of petitioner's residential building. The petitioner's case is that the plinth area of the building is only 250.82 sq. metres as against 299 sq. mtr. assessed by the Tahsildar. It is very unusual that this kind of difference can come in the measurement of plinth area of a residential building. The document produced namely, plan by itself cannot be relied on for assessment because actual plinth area of the house is assessable under the Kerala Building Tax Act. Having regard to the contentions raised, I give an opportunity to the petitioner to get the plinth area of the building measured by a qualified Engineer with reference to definition of plinth area, building etc., contained in the Building Tax Act and if plinth area measured by such qualified Engineer is below 278.7 sq. metres, then petitioner is given freedom to make an application before the second respondent for re- measurement of plinth area. If petitioner makes application along with report showing plinth area less than 278.7 sq. metres and produces copy of this judgment along with the same, second respondent will re-measure the 2 plinth area with reference to the report submitted by the petitioner and if he finds that plinth area is below 278.7 sq. mtr., he will revoke demand of luxury tax. However, if the second respondent on re-measurement finds that the report filed by the petitioner is wrong and the actual plinth area is above 278.7 sq. mr., he will in addition to recovery of luxury tax, recover a sum of rupees three thousand towards cost from the petitioner. W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms