IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 16TH JANUARY 2008 / 26TH POUSHA 1929 W.P(C).No. 1980 of 2008(I) -------------------------------- PETITIONER: -------------- BIJU. K.F S/O. FRANCIS, KOKKAN HOUSE, CHEVOOR VILLAGE, THRISSUR BY ADV. SRI.GEORGE CHERIAN (THIRUVALLA) RESPONDENTS: ----------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, THRISSUR. 2. THE REVENUE DIVISIONAL OFFICER, THRISSUR. 3. THE TAHSILDAR, THRISSUR TALUK, THRISSUR BY SPL. GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 1980 OF 2008 I = = = = = = = = = = = = = = = = Dated this the 16th January, 2008 J U D G M E N T Ext. P4 is the revision filed against an order of assessment under the Building Tax Act, which has been confirmed in Ext. P2 order of the appellate authority. The main contention that is urged in the revision is that the building was constructed in accordance with Ext. P1 plan and that if the plinth area of the building was properly assessed it will be outside the coverage of the Act. According to the petitioner so far measurement has not been taken and if the revisional authority does it, the petitioner will be excluded from the coverage of the Act. 2. Disposal of Ext. P4 revision will depend upon a finding on the plinth area of the building involved in the appeal. The area of the building being the vital question it is only proper that the revisional authority gets the building measured by a competent officer of the Revenue Department. Accordingly, I dispose of this WPC No. 1980/08 -2- writ petition itself with the following directions: That on the production of a copy of this judgment, the 1st respondent shall get the building involved in Ext. P4 measured and the plinth area assessed by a competent officer of the Revenue Department. On receipt of the measurement as above, in the light of the report, Ext. P4 revision shall be considered with notice to the petitioner. Needless to say that on the disposal of the revision, any amount is refundable that will be done without delay. ANTONY DOMINIC JUDGE jan/-