IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 26TH JUNE 2008 / 5TH ASHADHA 1930 WP(C).No. 22462 of 2005(Y) -------------------------- PETITIONER: ------------ KALLARACKAL KURIAN, S/O.KURIAN, KALLARACKAL HOUSE, KARULAI VILLAGE, NILAMBUR TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.T.SETHUMADHAVAN SRI.PUSHPARAJAN KODOTH SRI.K.JAYESH MOHANKUMAR RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, MALAPPURAM. 2. THE REVENUE DIVISIONAL OFFICER, PERINTHALMANNA, MALAPPURAM DISTRICT. 3. THE TAHSILDAR, NILAMBUR, MALAPPURAM DISTRICT. 4. THE VILLAGE OFFICER, KARULAI VILLAGE, NILAMBUR TALUK, MALAPPURAM DISTRICT. BY G.P. SRI.TEK CHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/06/2008, THE COURT ON 26/06/2008 DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE PHOTOCOPY OF PLAN PREPARED BY BUILDING SUPERVISOR. P2: TRUE PHOTOCOPY OF ASSESSMENT ORDER PASSED BY R3 DT.25.9.2003. P3: TRUE PHOTOCOPY OF DEMAND NOTICE DT.17.3.2004. P4: TRUE PHOTOCOPY OF ORDER PASSED BY R2 DT.5.4.2005. P5: TRUE PHOTOCOPY OF ORDER PASSED BY R1 DT.5.7.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.22462 of 2005 .................................................................... Dated this the 26th day of June, 2008. JUDGMENT The dispute is with regard to the plinth area of the building for the purpose of assessment and demand of luxury tax. According to the petitioner, there is no construction in the basement and it is only an open area for storage. If the building is constructed on pillars without any walls in the basement(cellar), then the same cannot be taken as part of the plinth area of the building. However, if there is wall in the basement/cellar, then such portion covered by wall will be treated as part of plinth area of the building. Government Pleader submitted that Tahsildar conducted inspection and noticed that basement part of the building is used for residence. In the circumstances and in view of the controversy, I direct the Tahsildar to get an inspection done by the Assistant Executive Engineer, PWD, who will issue notice to the petitioner and the Tahsildar and give report about the nature of construction, particularly, pertaining to basement (cellar portion). If the Assistant Executive Engineer reports that basement/cellar is also part of the constructed area in as much as it is covered by walls and used by the petitioner along with other part of the 2 building, then there will be direction to the Tahsildar to recover cost of rupees five thousand from the petitioner in addition to arrears of tax. However, if petitioner's claim is found to be correct by the Assistant Executive Engineer, PWD and the basement/cellar is constructed only with pillars without any walls or rooms made, then the Tahsildar will modify the assessment excluding the area of basement from the plinth area and will issue fresh notice. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms