IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH APRIL 2008 / 19TH CHAITHRA 1930 WP(C).No. 22715 of 2007(D) -------------------------------------- PETITIONER: ------------------ P.A. KUTTIYALI HAJI, S/O. KUNJAPPU HAJI, KUMMINIPARAMBU, PALLIKKAL, THIRURANGADI. BY ADV. SRI.P.VIJAYA BHANU SRI.M.GEORGE THOMAS RESPONDENTS: ---------------------- 1. THE DISTRICT COLLECTOR, MALAPPURAM. 2. THE REVENUE DIVISIONAL OFFICER, TIRUR. 3. THE TAHSILDAR, THIRURANGADI. 4. THE VILLAGE OFFICER, PALLIKKAL VILLAGE. 5. PALLIKKAL GRAMA PANCHAYAT, REPRESENTED BY ITS SECRETARY, PALLIKKAL. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/04/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 22715/2007 D APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE APPROVED PLAN ALONG WITH SPECIFICATION AND REPORT OF THE ABOVE SAID BUILDING. EXT.P2. COPY OF THE BUILDING PERMIT NO. 95/03-04 DT. 28/5/2003 ISSUED BY THE SECRETARY OF THE R5. EXT.P3. COPY OF THE ORDER AND DEMAND NOTICE NO. P6. 5054/06 UNDER SECTION 5A OF THE KERALA BUILDING TAX ACT 1975 BY THE R3. EXT.P4. COPY OF THE PROCEEDINGS NO. H. 6386/06 DT. 22/1/2007 OF THE R2. EXT.P5. COPY OF THE REVISION PETITION PREFERRED BEFORE THE R1. EXT.P6. COPY OF THE ORDER D8-11465/07 DT. 3/07/07 OF THE R1. RESPONDENT'S EXHIBITS NIL. True copy tga C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 22715 of 2007 --------------------------------- Dated, this the 8th day of April, 2008 J U D G M E N T Petitioner is challenging luxury tax for the reason that the plinth area of the building is below the limit that attract luxury tax, i.e.278.8 sq.meters. Petitioner's case is that fire wood storage area and stair case are measured for calculation of plinth area for luxury tax. Stair case is, obviously, part of the house and petitioner cannot claim exemption. However, if petitioner has a fire wood storage area, the same has to be excluded, provided the claim is genuine. Unless wood is used as fuel for cooking, which obviously means that petitioner should have constructed chimmini attached to his house for the smoke to escape, the claim cannot be allowed. If petitioner has a case that he is using fire wood as fuel and petitioner's building has a chimmini, then petitioner can make a claim before Tahsildar for verification and for exclusion of the plinth area of the fire wood storage space for calculation of luxury tax. If petitioner has no chimmini, then obviously, the claim of fire wood area, in the modern house is bogus and the Tahsildar will be free to recover the luxury tax, if the entire plinth area is above the limit WP(C) No. 22715/2007 -2- that attracts luxury tax, with direction to the Tahsildar to reconsider the matter if petitioner makes claim as above or to recover luxury tax. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg