IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 509 of 2006(I) ------------------------ PETITIONER(S): --------------- SAYYID MOOSAL KADZIM THANGAL, SON OF SYED MOHAMMED KOYA THANGAL, RESIDING AT NELLIKKUTH, P.O. NELLIKKUTH, PAYYANAD, MALAPPURAM DISTRICT. BY ADV. SRI.K.M.SATHYANATHA MENON RESPONDENT(S): --------------- 1. THE TAHSILDAR, ERNAD TALUK, MALAPPURAM DISTRICT. 2. THE DISTRICT COLLECTOR, MALAPPURAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER ISSUED BY R1 DT.7.12.2004. P2(A): TRUE COPY OF RECEIPT FOR PAYMENT OF BUILDING TAX. P2(B): .DO. .DO. P3: TRUE COPY OF PROCEEDINGS OF R1 DT.9.11.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.509 of 2006 .................................................................... Dated this the 14th day of November, 2008. JUDGMENT Petitioner's grievance is that car porch is also included in the plinth area which led to assessment of luxury tax. A Division Bench of this court has held in SUBHASHCHANDRABABU V. STATE OF KERALA (2006 (2) KLT 189) that plinth area of car porch has to be excluded from total plinth area for the purpose of assessment. The Tahsildar is directed to revise the assessment and determine liability afresh after excluding the actual plinth area of the car porch from the plinth area of the building. The W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms