IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 28TH JULY 2010 / 6TH SRAVANA 1932 WP(C).No. 15254 of 2010(F) -------------------------- PETITIONER: --------------- E.GEETHA, W/O.N.M.VIJAYAN, HARIPRIYA, PATTIAM.P.O., PATHAYAKUNNU, KANNUR DISTRICT. BY ADV. SRI.N.SHANOJ RESPONDENTS: --------------- 1. TAHASILDAR, THALASSERY. 2. REVENUE DIVISIONAL OFFICER, THALASSERY. 3. DISTRICT COLLECTOR, KANNUR. *ADDL.R4. THE ASSISTANT EXECUTIVE ENGINEER, BUILDING, SUB DIVISION, PWD, THALASSERY (*ADDL. R4 IS IMPLEADED SUO MOTU AS PER THE JUDGMENT DATED 28.07.2010) BY GOVERNMENT PLEADER ADV. MR. MATHEW GEORGE VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15254 of 2010(F) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ORDER ISSUED IN REF. C4-20063/07 DATED 18.,01.2008 ISSUED BY THASILDAR, THALASSERY. EXT.P2 : TRUE COPY OF THE ORDER PASSED BY REVENUE DIVISIONAL OFFICER , THALASSERY THROUGH REF.11922/07, F.2339/08 DATED 16.05.2008. EXT.P3 : THE PHOTOCOPY OF THE PLAN PREPARED BY LICENSED PLANNER VERIFIED BY THE ASSISTANT ENGINEER, PWD BLOCK DEVELOPMENT OFFICER, KUTHUPARAMBA DATED 16.04.2008. EXT.P4 : TRUE COPY OF THE ORDER PAPSSED BY THE DISTRICT COLLECTOR, KANNUR ORDER NO. G1/2009/43957/13 DATED 23.04.2010. /TRUE COPY/ P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.15254 OF 2010 ......................................................................... Dated this the 28th July , 2010 J U D G M E N T The petitioner is challenging the correctness and sustainability of the orders passed by the assessing authority with regard to fixation of liability under Section 5A of the Kerala Building Tax Act. The case of the petitioner is that the plinth area of his residential building is only 269.66 m2 which does not constitute the requisite extent of 278.7 m2, so as to attract the Luxury Tax and that the measurement and report of the concerned authority is wrong and unfounded. 2. Earlier, the proceedings pursued by the assessing authority were challenged by filing appeal before the RDO, Thalassery and on remand, measurement was taken afresh, which revealed that though there was some variation with regard to the area of the staircase, still the building revealed to be within the purview of taxable event. This was subjected to W.P.(C) No.15254 OF 2010 2 challenge by filing a Revision Petition before the third respondent, who passed Ext. P4 order dismissing the Revision Petition, which is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. The specific case of the petitioner, as projected before the revisional authority was that the measurement required to be conducted by an independent officer, so as to ascertain the actual facts and figures. Eventhough the said contention was taken note of by the revisional authority in Ext.P4, the proceedings have been simply finalised by accepting the version of the lower authorities, submits the learned Counsel. 5. The learned Government Pleader appearing for the respondents submits that the respondents do not have any objection to cause re-measurement through the Asst. Executive Engineer, Buildings Sub Division, PWD, Thalassery and to have the matter finalised accordingly, subject to the condition that if there is no variation in the plinth area, the incidental expenses shall be borne by the petitioner, which suggestion is stated as acceptable to the petitioner as well. W.P.(C) No.15254 OF 2010 3 6. In the above circumstance, Ext.P4 is set aside and the Asst. Executive Engineer, Building, Sub Division, P.W.D, Thalassery, is directed to effect measurement of the plinth area of the concerned building with notice to the petitioner as well as to the first respondent/assessing authority. Such exercise shall be pursued within one month from the date of production of a copy of the judgment by the petitioner before the said authority and the proceedings shall be finalised by the first respondent based on the report, to be obtained from the Asst. Executive Engineer as above. 7. So as to facilitate further steps, the Asst. Executive Engineer, Building, Sub Division, PWD, Thalassery is 'suo motu' impleaded as the Addl. 4th respondent and the learned Government Pleader has entered appearance for the said respondent as well. 8. It is made clear that if there is no variation with regard to the plinth area, so as to bring it down the minimum extent of 278.7 m2 (attracting the tax liability under Section 5A), the expenditure in connection with the measurement ordered now, W.P.(C) No.15254 OF 2010 4 shall be borne by the petitioner and the first respondent will be at liberty to proceed with further steps for realisation of the balance amount of tax, interest and expenses as aforesaid from the petitioner by pursuing appropriate steps. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk