IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH JANUARY 2008 / 18TH POUSHA 1929 OP.No. 38108 of 2001(J) ----------------------- PETITIONER: ------------ M.C.JAMES, MANNAKALAM, PANDANKARY, EDATHUA, ALAPPUZHA DISTRICT. BY ADV. SRI.P.R.VENKITESH RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, ALAPPUZHA. 2. THE SUB COLLECTOR, ALAPPUZHA. 3. THE TAHSILDAR, KUTTANAD. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 38108/2001 ORDER ON CMP NO. 62508/2001 IN O.P.NO. 38108/2001. DISMISSED. 08/01/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF PLAN MADE BY THE PROJECT ENGINEER, KERALA STATE CONSTRUCTION CORPORATION. P2 : COPY OF REPRESENTATION DATED 15/03/99 PRODUCED BY PETIITONER BEFORE 3RD RESPONDENT. P3 : COPY OF ORDER OF ASSESSMENT PASSED BY 3RD RESPONDENT DATED 01/02/2000. P4 : COPY OF APPEAL PREFERRED BY PETITIONER BEFORE 1ST RESPONDENT. P5 : COPY OF ORDER DATED 22/11/2000 PASSED BY THE APPELLATE AUTHORITY. P6 : COPY OF REVISION FILED BEFORE FIRST RESPONDENT DATED 11/12/2000. P7 : COPY OF ORDER DATED 28/11/2001 PASSED BY 1ST RESPONDENT. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 38108 of 2001 ------------------------- Dated, this the 8th day of January, 2008 J U D G M E N T Petitioner is challenging building tax assessment in respect of residential building on the ground that plinth area assessed is excess. According to the petitioner, plinth area is only 234 sq. m.. Petitioner has taken into account the plinth area of the main structure only. Learned Government Pleader submitted that plinth area as disclosed in the plan, i.e. 298 sq.m., is not correct and the Tahsildar noticed it on physical measurement of plinth area made by him on 29/01/2001. Besides this, it is conceded that there are two more similar buildings, which the petitioner called sheds, are also available nearby the building. The plinth area of the same is 32 sq.m. Section 5(5) of the Building Tax Act authorizes assessment of plinth area of the building by adding the plinth area of appartment structures and garages to the main building, which are constructed for more convenient enjoyment of the building. In view of Section 5(5) of the Building Tax Act, the assessment of additional plinth area of the other constructions is justified. Petitioner has no case that the additional constructions are not required for more beneficial enjoyment of the main building. In the O.P.NO. 38108/2001 -2- circumstances, the assessment is not liable to be interfered with. This original petition is, therefore, dismissed as devoid of any merit. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg