IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 33576 of 2005(V) -------------------------- PETITIONER: --------------- MRS.NOORJAHAN SAIDU MOHAMMED, W/O.SAIDU MOHAMMED, `SANAM', THRIKKUMARAKUDAM ROAD, TRICHUR-3. BY ADV. SRI.T.M.CHANDRAN SRI.S.SUJITH SRI.V.A.SASIDHARAN RESPONDENTS: --------------- 1. THE DISTRICT COLLECTOR, TRICHUR. 2. THE REVENUE DIVISIONAL OFFICER, TRICHUR. 3. THE TAHSILDAR AND ASSESSING AUTHORITY, TRICHUR. 4. CORPORATION OF TRICHUR, REP. BY SECRETARY, TRICHUR CORPORATION, TRICHUR. *ADDITIONAL R5 ASSISTANT ENGINEER, BUILDING SECTION THRISSUR (* Addl. R5 IMPLEADED AS PER ORDER DT. 5.6.2006) ADV. SRI.K.P.VIJAYAN, STANDING COUNSEL FOR R4 SRI.V.M.SYAM KUMAR FOR R4 SRI.K.A.SREEJITH FOR R4 SMT.KRIPA ELIZABETH MATHEWS FOR R-4 SRI.V.N.HARIDAS FOR R-4 SENIOR GOVERNMENT PLEADER SRI. MANOJ P KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 33576 of 2005(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE RELEVANT PORTION OF THE PLAN APPROVED BY THE RESPONDENT NO.4 EXT.P2 : TRUE COPY OF THE BUILDING PERMIT DT. 23.11.2000 FOR THE CONSTRUCTION OF THE RESIDENTIAL BUILDING ISSUED BY RESPONDENT NO.4 EXT.P3 : TRUE COPY OF THE ASSESSMENT ORDER DT. 22.1.2005 ISSUED BY RESPONDENT NO.3 EXT.P4 : TRUE COPY OF THE DEMAND NOTICE DT. 22.1.2005 -DO- EXT.P5 : TRUE COPY OF THE ORDER DT.18.7.2005 PASSED BY RESPONDENT NO.2 EXT.P6 : TRUE COPY OF THE ORDER DT. 5.11.2005 PASSED BY RESPONDENT NO.1 RESPONDENTS' ANNEXURES: ANNEXURE A : DETAILS OF CALCULATION AND SKETCH //TRUE COPY// P.A. TO JUDGE jma K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 33576 OF 2005 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of December, 2011 J U D G M E N T The petitioner constructed a residential house in the property jointly owned by herself and her husband. The present writ petition challenges the assessment made on the said building under the Kerala Building Tax Act.1975. The Tahsildar, by Ext.P3 order has calculated the plinth area of the building at 363.92 Sq.meters and levied building tax under Section 5 as also luxury tax under Section 5A of the Act. The petitioner would contend on the basis of Ext.P1 and P2 that the building plan approval granted to the petitioner by Corporation of Thrissur as also the occupancy certificate would indicate that the total plinth area of the building is only 273.05Sq.meters and the same would take the petitioner's building out of asessment under section 5A of the Act as also grant her substantial reduction on the tax assessed under Section 5. While the matter was pending before this court by order dated 15.2.2006 the Assistant Engineer(Buildings Division) Thrissur was directed to measure the plinth area of WPC.No.33576/2005 : 2 : the building in question and file a report through the Government Pleader. In compliance with the direction, the residence of the petitioner was inspected personally by the Assistant Engineer (Buildings Division) Thrissur on 24.3.2006, accompanied by the Village Officer, Ayyanthole. The plinth area of the ground floor of the building was measured as coming to 184.92 Sq.meters and that of the first floor, coming to 140.50 Sq.meters thus making a total plinth area of 325.42 sq.meters. The said report has been filed by the Assistant Engineer(Buildings Division) Thrissur on 30.6.2006 with detailed measurements as also sketch of the building. The petitioner has not filed any objection to the said report. However, the learned counsel for the petitioner would submit that an amendment petition has been filed in the above writ petition alleging inter alia that the measurement furnished by the Assistant Engineer(Buildings Division) is not true and correct. On going through the affidavit filed in support of the amendment petition, I do not find any contention made by the petitioner that she was not present at the time the building was measured by the Assistant Engineer(Buildings Division). WPC.No.33576/2005 : 3 : The mere assertion made that the measurement done by the officer deputed by this court is not correct that too after a long distance of time cannot be taken into account to give the petitioner a further opportunity for measurement. The Assistant Engineer (Buildings Division) Thrissur has filed a report after conducting inspection of the building and making a detailed calculation and building sketch is also annexed to the report. There is nothing on record to persuade this Court to disbelieve the measurement made by the Assistant Engineer. The petitioner has had ample opportunity to contest the assessment made as also ventilate her grievances. In the circumstances, I am of the opinion that the 3rd respondent, Tahsildar has to go by the measurement made by the Assistant Engineer(Building Division)Thrissur, which is annexed as a part of this judgment. The 3rd respondent shall on receipt of a copy of this judgment immediately assess the petitioner in accordance with the measurement given in the said report and give the petitioner credit for the amounts already paid under Section 5 and Section 5A and issue a demand for the balance amounts within a period of one month WPC.No.33576/2005 : 4 : from the date of receipt of copy of this judgment. The Tahsildar also shall consider any request made for instalments in accordance with law. The writ petition is disposed of with the above conditions. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge WPC.No.33576/2005 : 5 :