K I RAJAPPAN Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) HEARD learned counsel for the appellant and learned Government Pleader.

(2.) THE entire question revolves round the measurement of the plinth area, which has to be taken into consideration for the purpose of computation of luxury tax as contemplated under Section 5(a) of the Kerala Building Tax Act. As could be seen from the records, originally the total plinth area is reckoned as 306.07 M2. As it was in excess of the minimum extent fixed under the provisions of the above Act, i.e., 278.7 M2, luxury tax was imposed. With the intervention of the Court, again there was reconsideration of the matter after effecting remeasurement. Even after remeasurement, the actual plinth area of the building was fixed as 285.52 M2 and the same was liable for the tax by virtue of Section 5A. According to learned counsel for the appellant, even this calculation of measurement of plinth area at 285.52 M2 is erroneous, as they have taken into consideration the area known as 'Varanda' or sit out ('Chavidi'). Therefore, there is miscalculation or wrong calculation.

(3.) IN that view of the matter, we are of the opinion, the sit out or 'Varanda' (chavadi) has to be determined while arriving at the measurement of the plinth area. We find nothing in the argument of learned counsel for the appellant warranting interference. Accordingly, the Writ Appeal is dismissed.