IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 15TH FEBRUARY 2008 / 26TH MAGHA 1929 WP(C).No. 13345 of 2005(L) -------------------------- PETITIONER: ------------ M.PURUSHOTHAMAN, AGED 38, S/O. MADHAVAN NAIR, ARANGATHU HOUSE, ARAKKURUSHI AMSOM DESOM, MANINARGHAT P.O., MANNARGHAT, PALAKKAD. BY ADV. SRI.ASOK M.CHERIAN SRI.N.SATHEESH RESPONDENTS: ------------- 1. THE TAHSILDAR, MANNARGHAT. 2. SUB DIVISIONAL MAGISTRATE, OTTAPPALAM. 3. THE HON'BLE DISTRICT COLLECTOR, PALAKKAD. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER DATED 19.5.2003 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE NOTICE DATED 19.5.2003 ISSUED BY THE FIRST RESPONDENT. EXT.P3 TRUE COPY OF THE ORDER DATED 22.7.2003 ISSUED BY THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE ORDER OF THE THIRD RESPONDENT DATED 10.2.2005 RESPONDENTS' EXHIBITS: EXT.R1(a) CALCULATION STATEMENT. EXT.R1(b) COVERING LETTER SIGNED BY THE ASST. EXE. ENGINEER, PWD BUILDINGS SUB DIVISION, MANNARGHAT. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13345 OF 2005 -------------------------------------------- Dated this the 15th day of February, 2008 JUDGMENT Petitioner is challenging building tax assessment on the ground that plinth area determined is not correct. Under interim orders of this Court, the Tahsildar got the plinth area measured by PWD Engineer, copy of which is produced in Court. It is seen that the total plinth area determined by the PWD Engineer is 301.32 sq. metres. Petitioner's case that balcony in the first floor cannot be treated as plinth area is unacceptable because it is part of the strucuture. However, it is seen that two porches of a total plinth area of 19.86 are included in the total plinth area of the building. Even after excluding the plinth area of the porches, the total plinth area of the building will above 280 sq. metres. Since the building with plinth area of 278.7 attracts luxury tax, petitioner is liable to pay luxury tax as well. Even though measurement by PWD Engineer was ordered on payment of cost by the petitioner, no cost need be recovered in this case. Therefore W.P. is disposed of directing the Tahsildar to recover building tax and luxury tax for the building treating the plinth area as 281.46 sq. metres. (C.N. RAMACHANDRAN NAIR) Judge kk 2