IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 WP(C).No. 31898 of 2008(V) -------------------------------------- PETITIONER: ------------------- P.VISWANADHA MENON PANKAJ, KADAVATHU ROAD, NORTH PARUR. BY ADV. MR.C.CHANDRASEKHARAN. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXATION DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, NORTH PARUR. 3. THE REVENUE DIVISIONAL OFFICER FORT KOCHI. 4. THE DISTRICT COLLECTOR, ERNAKULAM. R1 TO R4 BY GOVT. PLEADER MR. I.V. PRAMOD. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/03/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.31898/2008-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: NOTICE NO. H1-1856/06 AS PER S.7(3) OF THE KERALA BUILDING TAX ACT, 1975 DTD. 06/03/06 IS ISSUED TO THE PETITIONER BY THE R.2. EXT.P.2: NOTICE NO. H1 1856/06 DTD. 06/03/07 AS PER S. 9(2) AND S.9(3) OF THE ACT ISSUED TO THE PETITIONER BY THE R.2. EXT.P.3: RETURN DTD. 24/03/07 SUBMITTED BY THE PETITIONER BEFORE THE R.2. EXT.P.4: NOTICE OF DEMAND NO.H1-1856/06 DTD. 04/05/07 ISSUED BY THE R.2. TO THE PETITIONER. EXT.P.5: RECEIPT DTD. 29/05/07 ISSUED BY THE VILLAGE OFFICER, NORTH PARUR. EXT.P.6: APPEAL UNDER SECTION 11 OF THE KERALA BUILDING TAX ORDINANCE, 1974 DTD. 20/07/2007 FILED BY THE PETITIONER BEFORE THE R.3. EXT.P.7: PROCEEDINGS OF THE 3RD RESPONDENT NO. G-4522/07-K.DIS. DTD. 05/02/08 ISSUED BY THE R.3. TO THE PETITIONER REJECTING EXT.P.6. EXT.P.8: COPY OF THE JUDGMENT DT. 14/03/2008 IN W.P.(C). 8849/2008 OF THE HONOURABLE HIGH COURT OF KERALA. EXT.P.9: NO.B10-24508/K/DIS. DT.D 03/10/2008 ISSUED BY THE R.4. TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.31898 of 2008-V = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 11th day of March, 2009. JUDGMENT 1.The petitioner, though belatedly, filed a revision under the KBT Act, 1975. Going by the impugned Ext.P9 order of the District Collector, the plinth area was determined as 357.99m2 by the Deputy Tahsildar taking into consideration a roof over the concrete building. That roof, even going by the determination is only a tress worked portion with a sheeting roof. Certain open spaces like the car porch and other areas are also exempted from determination of the plinth area for the purpose of tax under the KBT Act. 2.By the decision of this Court in Padmanabhan v. State of Kerala [2009 (1) KLT 295], this Court has laid down that when a building is covered by a truss worked roof with sheets, that is WP(C)31898/2008 -: 2 :- primarily intended to give added protection to the building from whether conditions and therefore, the area of the roof of the building as it originally stood cannot be reckoned for the purpose of determining tax payable under the KBT Act except in cases where such truss worked area is also covered on its sides so that the dweller of the home could treat it with privacy. 3.Being in complete agreement with the ratio of the said precedent, I do not find any ground to hold that the same does not apply to the facts of the case in hand. 4.Therefore, apart from any portion determined as car porch area and any other open area that may be eligible to be excluded while making the assessment, the plinth area of 78.375m2 determined as the area covered by the truss worked portion in Ext.P9 is also eligible to be excluded. It is declared so. WP(C)31898/2008 -: 3 :- 5.The Tahsildar, the assessing authority will record the calculations in terms of what is stated above and issue an assessment order afresh. The petitioner is directed to mark appearance before the second respondent on 27.3.2009 so that the assessment proceedings could be concluded without delay. Any question of further demand/refund will depend upon the decision that the Tahsildar may take in the light of what is stated above. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/160309