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. 6953 of 2005(C) ------------------------- PETITIONER(S): --------------- SAJI ANTONY, SON OF ANTONY, VETTIYOLIL HOUSE, KADAYANIKKADU P.O., VELLAVOOR VILLAGE, KOTTAYAM. BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS RESPONDENT(S): --------------- 1. THE REVENUE DIVISIONAL OFFICER, KOTTAYAM. 2. THE TAHSILDAR, CHANGANACHERRY. BY GOVERNMENT PLEADER 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 THE PLAN OF THE BUILDING CONSTRUCTED BY THE PETITIONER. EXT.P2 TRUE COPY OF ASSESSMENT OREER DATED 5.4.2003 OF THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P4 TRUE COPY OF ORDER OF THE FIRST RESPONDENT DATED 12.3.2004 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 6953 OF 2005 -------------------------------------------- Dated this the 24th day of October, 2008 JUDGMENT Writ Petition is filed challenging assessment and demand of building tax and luxury tax in respect of a residential building constructed by the petitioner. Even though petitioner's case is thast plinth area is only 274.74 sq. metres Government Pleader submitted that the plinth area of the building is 342.76 sq. metres which on measurement was found to be correct by the Deputy Tahsildar. If return is filed declaring plinth area then for making assessment on the said plinth area no enquiry or verification is required. However, if petitioner has committed any mistake as claimed in Court, it is open to the petitioner to ask for rectification of mistake under Section 15 of the Act. Petitioner is given an opportunity to get the plinth area measured by a qualified Engineer, and if there is mistake in the assessment he can make an application for rectification along with a plan so prepared by a qualified Engineer. If petitioner makes an application along with a copy of this judgment and plan so prepared then there will be direction 2 to the second respondent to remeasure the plinth area and if there is mistake, carry out the correction and make changes in the assessment and demand of tax in the order and demand issued. W.P.C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3