NEHRAD NAINA Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) Petitioner is challenging the assessment of Building Tax finalised against him, under the provisions of the Kerala Building Tax Act, 1975, which was confirmed in appeal and further in revision, as per Ext. P5 and P7.

(2.) Main contention of the petitioner is that there is a mistake committed by the assessing authority while computing the plinth area of the building. According to the petitioner, the plinth area of the building is only 262.42 Sq. Metres, as per Ext. P1 plan, on the basis of which the construction was sanctioned and completed. The assessment was completed reckoning the plinth area as 297.53 Sq. Metres. The appellate authority as well as the revisional authority concurrently found that, the Deputy Tahsildar had conducted measurement of the building and it was re - measured by the Tahsildar, and the plinth area was found to be 297.53 Square Metres.

(3.) Specific contention of the petitioner is that, the measurement was done not in a proper manner, excluding the area covered by staircase constructed outside the floor of the building which is leading to the first floor and also the area covered by the sunshade portion protruding from the wall of the building situated in the first floor. But it is noticed that neither the appellate authority nor the revisional authority had evaluated such a contention in its real perspective. On the other hand, the statutory petitions were dismissed holding that the measurement conducted by the Deputy Tahsildar as well as the Tahsildar is confirming the plinth area as assessed.