JUDITH JOHN Vs. STATE OF KERALA

JUDGEMENT

(1.) ACCORDING to the petitioners, they completed a building with a ground floor and first floor each having a plinth area of 152.47 sq.metres. Ext.P1 is the completion certificate. Assessment under the Kerala Building Tax was completed as per Ext.P2 order issued on 10.03.2004 and Building Tax of Rs.38,250.00 was levied. The tax assessed was paid as per Exts.P3 and P4 receipts. Subsequently, the petitioners obtained Ext.P5 building permit and completed the second floor of the building. According to the petitioners, the plinth area of the second floor is 195.67 sq.metres. Ext.P6 is the occupancy certificate in respect of the second floor. On completion of the construction, assessment of the entire building was completed afresh and the plinth area was assessed as 942.30 sq.metres. On that basis, tax was also levied. The petitioners did not file any appeal but Ext.P11 revision was filed before the District Collector. That was rejected as belated by Ext.P14 order. It is thereafter, this writ petition has been filed challenging the assessment order.

(2.) THE first contention raised by the learned counsel for the petitioners is that the assessment of the ground floor and first floor having been completed by Ext.P2 order, that area should not have been subjected to assessment afresh after completing the second floor. In other words, what is argued is that the second floor should have been independently assessed. In my view, this contention deserves to be rejected as it is covered against the petitioners as per Section 5(4) of the Kerala Building Tax Act. Section 5(4) of the Kerala Building Tax Act reads thus: "Where the plinth area of the building, the construction of which is completed after the appointed day is subsequently increased by new extensions or major repair or improvement, building tax shall be computed on the total plinth area of the building including that of the new extension or repair or improvement and credit shall be given to the tax already levied and collected, if any, in respect of the building before such extension, or repair or improvement.

(3.) THE counsel then contended that the plinth area of the building as assessed in Ext.P7 is incorrect. According to him, the plinth area of the ground floor and the first floor is 152.47 sq.metres each and the plinth area of the second floor is only 195.67 sq.metres.