VINU C CHACKO Vs. TAHSILDAR

JUDGEMENT

(1.) THE area occupied by a 'car porch' is not liable to be reckoned as plinth area under section 2(k) of the Kerala Building Tax Act, by virtue of exclusion under the proviso to Section 6 of the Act and also by virtue of the law declared by a Division Bench of this Court in Subhashchandrababu v. State of Kerala (2006 (2) KLT 189). Question is, will it tilt the balance in any manner, if the owner of the building is having 'two garages' attached to the building and whether the respondents are justified in saying that only 'one' of the two garages will be eligible for exemption. Yet another question involved is whether the assessment finalised by the concerned authorities is liable to be re-opened, merely on the basis of the 'audit objection', when the assessment was completed in a different manner.

(2.) THE petitioners are joint owners of the property and the building constructed therein. It is stated that altogether 8 members were there in the family, pursuing independent avocations of their own. The building was actually having a plinth area of 275.69 Sq.metre and upon completion of the construction of the building, it was assessed by the first respondent , who passed Ext. P1 order dated 27.03.2008, fixing the tax liability under Section 5 of the Kerala Building Tax Act at Rs.7800/-, which is stated as satisfied.

(3.) BASED on the submissions made from either side that the matter only involves proper interpretation of the relevant provisions of law and binding judicial precedents and since it was submitted across the Bar that there was no factual dispute and no counter affidavit was necessary, it was heard, as agreed.