IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JULY 2008 / 13TH ASHADHA 1930 WP(C).No. 11380 of 2006(D) -------------------------------------- PETITIONER: ------------------- K.K.AYSHA, W/O.ABDUL JALEEL, JAZ, AYYANTHOLE,THRISSUR, REPRESENTED BY POWER OF ATTORNEY P.P.SUNEER, S/O.ABOOBACKER, AGED 37, PANICKAVEETTIL, MARANCHERRY AMSOM DESOM, PONNANI TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.K.P.MUJEEB RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNEMNT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, PALAKKAD. 3. THE REVENUE DIVISIONAL OFFICER, OTTAPALAM. 4. THE TAHSILDAR, OTTAPALAM. SPL. GOVERNMENT PLEADER SRI.MATHEW GEORGE VADAKKEL R1TO4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: KURIAN JOSEPH, J. ---------------------------------------------- W.P.(C) No.11380 of 2006 ---------------------------------------------- Dated 4th July, 2008. J U D G M E N T Petitioner is aggrieved by Exts.P1 to P4 proceedings whereby the canopy of the five storeyed building has been included for the purpose of building tax. It is seen from the counter affidavit that inclusion is justified based on circular dated 5.12.2003. Under the provisions of the Kerala Building Tax Act, 1975, even without a circular, it is quite clear that the area covered by the canopy can also be included for the purpose of calculating the plinth area. Therefore, there is no merit in the writ petition. It is accordingly dismissed. KURIAN JOSEPH, JUDGE. tgs KURIAN JOSEPH, J ---------------------------------------------- W.P.(C) No.11380 of 2006 ---------------------------------------------- J U D G M E N T Dated 4th July, 2008.