IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH MARCH 2010 / 28TH PHALGUNA 1931 WP(C).No. 31953 of 2008(D) ---------------------------------------- PETITIONER(S): ----------------------- 1. BENNY, S/O.PETER, MAPPANBARIL HOUSE NELLANKARA, NETTISSERY, OLLUKARA, TRISSUR. 2. GISHA, W/O.BENNY, MAPPANBARIL HOUSE NELLANKARA, NETTISSERY, OLLUKARA, TRISSUR. BY ADV. MR.ALIAS M.CHERIAN RESPONDENT(S): ------------------------- 1. THE TAHSILDAR, THRISSUR. 2. THE REVENUE DIVISIONAL OFFICER, THRISSUR. 3. THE DISTRICT COLLECTOR, THRISSUR. R1 TO R3 BY GOVERNMENT PLEADER MR.MATHEW GEORGE. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 31953/2008-D APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER NO.ODP/AA/298/2004/0111 DATED 21/12/2004. EXT.P2: COPY OF THE APPROVED SKETCH AND PLAN. EXT.P3: COPY OF THE OCCUPANCY CERTIFICATE NO.OLK-4467/2004 DATED 28/12/2005. EXT.P4: COPY OF THE RECEIPT DATED 30/01/2007. EXT.P5: COPY OF THE NOTICE NO.G1-22182 OF 2007 DATED 16/06/2007. EXT.P6: COPY OF THE ORDER OF ASSESSMENT NO.G1-22182/2007 DATED 29/06/2007. EXT.P7: COPY OF THE NOTICE OF DEMAND NO.G1/22182/2007 DATED 29/06/2007. EXT.P8: COPY OF THE APPEAL DATED 28/07/2007. EXT.P9: COPY OF THE RECEIPT DATED 28/07/2007. EXT.P10: COPY OF THE ORDER DATED 04/12/2007. EXT.P11: COPY OF THE RECEIPT NO.7723719 DATED 15/01/2008. EXT.P12: COPY OF THE ORDER NO.G8-3893/2008 DATED 25/09/2008. EXT.P13: COPY OF THE PHOTOGRAPHS OF THE TERRACE. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.31953 of 2008-D ---------------------------- Dated this the 19th day of March, 2010. J U D G M E N T Being aggrieved of Ext.P6 assessment order passed by the first respondent assessing authority, the petitioner had filed statutory appeal before the second respondent, which did not turn to be fruitful, as borne by Ext.P10. Thereupon the petitioner took up the matter by filing a revision petition before the third respondent, where also interference was declined, as borne by Ext.P12, which is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that the basic question to be considered in this case is whether the 'open terrace' of the building belonging to the petitioner having tiled roof, without any separating/side walls as revealed from Ext.P13 photographs is liable to be included in the 'plinth area' as defined under Section 2(k) of the Kerala Building Tax Act. It is also brought to the notice of this Court that the issue now stands very much covered by virtue of the decision in Padmanabhan V. State of Kerala W.P(C) No.31953 of 2008-D 2 (2009(1) KLT 295) holding it in the negative; ie against the revenue. 4. This being the position, this Court find that the impugned orders cannot have any valid existence. Accordingly, Exts.P6, P7 as well as Exts.P10, P11, and P12 are hereby set aside and the first respondent is directed to reconsider the matter in the light of the decision in Padmanabhan V. State of Kerala (supra), of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is allowed. No costs. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.31953 of 2008-D 3