IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 6853 of 2006(N) ------------------------- PETITIONER: -------------- MATHEWS GEORGE, S/O. K.A. GEORGE, KALLARACKAL HOUSE, MAMAMALASSERY P.O., RAMAMANGALAM VILLAGE, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT. BY ADV. SRI.SUDHEESH.A. SMT.C.V.BINDU RESPONDENTS: ---------------- 1. TAHSILDAR, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT. 2. REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT OF KERALA, SECRETARIAT, TRIVANDRUM. R1 TO R3 BY GOVERNMENT PLEADER, SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC : 6853/06 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ORDER OF ASSESSMENT DATED 22.12.04. EXT.P2 : TRUE COPY OF THE DEMAND NOTICE DATED 22.12.04. EXT.P3 : TRUE COPY OF THE BUILDING PLAN. EXT.P4 : TRUE COPY OF THE RECEIPT DATED 17.01.05. EXT.P5 : TRUE COPY OF THE RECEIPT DATED 26.05.05. /TRUE COPY/ PA TO JUDGE C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 6853 OF 2006 -------------------------------------------- Dated this the 14th November, 2008 JUDGMENT Petitioner's grievance is that he is called upon to pay luxury tax under Section 5A of the Kerala Building Tax Act only because plinth was measured covering the car porch. This Court has held that car porch has to be excluded from the plinth area for the purpose of assessment. Plinth area assessed is 283.87 sq. metres. If it includes plinth area of car porch, then after excluding plinth area of car porch the balance plinth area will be below the limit that attracts luxury tax. W.P. is disposed of directing the first respondent to reverify the plinth area and issue demand notice for luxury tax which can be demanded only if the plinth area after excluding plinth area of car porch is in excess of the limit provided under Section 5A of the Act. (C.N. RAMACHANDRAN NAIR) Judge kk 2