IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 24TH OCTOBER 2008 / 2ND KARTHIKA 1930 WP(C).No. 18432 of 2005(T) -------------------------- PETITIONER(S): --------------- K.J.ABRAHAM, S/O.JOHN, ARAMPULIKKAL HOUSE, MARUTHANGADU, MUTHADOM, EDAKKARA VILLAGE, NILAMBOOR. BY ADV. SRI.B.S.SURESH (CHIRAKKARA) RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, CIVIL STATION, MALAPPURAM. 2. THE REVENUE DIVISIONAL OFFICER, PERINTHALMANNA. 3. THE TAHSILDAR, OFFICE OF THE TAHSILDAR, NILAMBOOR. 4. THE VILLAGE OFFICER, VILLAGE, EDAKKARA VILLAGE, NILAMBOOR TALUK. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF DEMAND NOTICE DATED 30.9.2002 EXT.P2 COPY OF THE NOTICE OF ASSESSMENT OF LUXURY TAX DATED 11.7.2003 EXT.P3 COPY OF THE PLAN OF THE BUILDING AFTER THE COMPLETION OF THE CONSTRUCTION. EXT.P4 COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC NO. 21420/04 DATED 21.7.2004 EXT.P5 TRUE COPY OF THE RECEIPT OF PAYMENT OF 2ND INSTLMENT OF THE LUXURY TAX DATED 29.9.2004 EXT.P6 TRUE COPY OF THE PROCEEDINGS OF THE RDO DATED 21.2.2005 EXT.P7 COPY OF THE ORDER OF THE DISTRICT COLLECTOR DATED 16.5.2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 18432 OF 2005 -------------------------------------------- Dated this the 24th day of October, 2008 JUDGMENT Challenge is against building tax assessment demanding luxury tax for the residential building belonging to the petitioner. The specific case of the petitioner is that if the plinth area of the car porch is excluded the total plinth area will be 273.03 sq. metres which is below the limit that attracts luxury tax. However, Government Pleader pointed out that the plinth area assessed is 288.45 sq. metres and even if the plinth area of the car porch as per the plan which is only of the size 3.2 x 4.6 sq. metres, is excluded still the plinth area is above the limit that attracts luxury tax. It is seen from the plan that balcony areas in the petitioner's building are covered by roof and therefore it has to be included in the total plinth area of the building and the only portion to be excluded is the car porch area. Since the difference in plinth area assessed and claimed by the petitioner is not much, I give one more opportunity to the petitioner to get the plinth area of the building measured by a qualified Engineer showing the break-up details of total 2 plinth area including the car porch, and after excluding car porch area, and if the total area is less than 278.7 sq. metres to produce it before the Tahsildar. If any such plan prepared by the knowledgeable person is produced by the petitioner, then there will be direction to the Tahsildar to remeasure the plinth area of the building and if it is below 278.7 sq. metres after excluding car porch, he will withdraw the demand of luxury tax. However, if the plinth area is found to be above 278.7 sq. metres or above, luxury tax can be collectedfrom the petitioner. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3