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. 9268 of 2006(C) ------------------------- PETITIONER(S): --------------- V.KURUVILLA, S/O.K.K.GEORGE, NEDUMPARAMBIL VEEDU, PATHANAPURAM, KOLLAM DISTRICT BY ADV. SRI.K.SHIBILI NAHA RESPONDENT(S): --------------- 1. THE R.D.O., KOLLAM. 2. THE TAHSILDAR, PATHANAPURAM. 3. THE VILLAGE OFFICER, PATHANAPURAM. 4. STATE, REP. BY THE REVENUE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER, SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 9268 OF 2006 -------------------------------------------- Dated this the 14th November, 2008 JUDGMENT WPC is filed challenging the demand of luxury tax on the ground that plinth area adopted includes area of car porch and storage place for firewood. Petitioner's case that there is room for storage of firewood is revealed from the plan produced even though modern houses do not have chimney for use of firewood as a fuel. However, if there is room for storage of firewood in the house, and petitioner is using firewood as fuel for cooking then petitioner is entitled to exemption for such area. Similarly plinth area of car porch is to be excluded from the plinth area of the building for the purpose of demand of luxury tax. Tahsildar is directed to verify the factual position by conducting inspection of the building and from the area of the building, the plinth area of the car porch and plinth area of the place for storage of firewood should be excluded as stated above. Petitioner is directed to produce copy of the judgment before the Tahsildar for inspection and for revision of assessment as stated above. W.P.C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2