MATHEW Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner challenges Ext.P14 by which the District Collector in his revisional jurisdiction had confirmed the order passed by the assessing authority under the Kerala Building Tax Act, 1975 (hereinafter referred to as 'the Act'), while petitioner's building has been assessed to building tax as well as luxury tax.

(2.) The main contention urged by the petitioner is that the District Collector, while passing Ext.P14 order, referred to a circular issued by the Government on 18/05/2013 by which direction was issued to exclude only one car porch. This, according to the petitioner, is absolutely baseless. Petitioner's contention is that the building is having only a total plinth area of 275.72 sq.meters which will not attract luxury tax under Section 5A of the Act whereas the measurement taken by the respondent authorities is absolutely baseless.

(3.) Ext.P4 is the assessment order by which the assessing authority had computed the plinth area of the building at 293.37 sq.meters and the petitioner had been called upon to remit the building tax of Rs.5,400/-. In addition to that, petitioner was asked to pay luxury tax of Rs.2,000/- each for the period 2012- 2013. The matter was taken up in an appeal before the Revenue Divisional Officer. Ext.P10 is the order dated 07/01/2015. The matter was remitted back to the Tahsildar, pursuant to which Ext.P11 order had been passed on 22/04/2015 wherein it was observed that the building was again verified by the Charge Officer and it is reported that the area of the ground floor was computed at 167.07 sq.meters, the first floor at 113.97 sq.meters, one of the car porches is having an area of 31.92 sq.meters and the other car porch is having an area of 12.50 sq.meters. On the basis of this computation, after excluding one car porch, the area is computed at 292.37 sq.meters. The Tahsildar observed that even on two occasions, it was found that the calculation was incorrect. Petitioner again preferred an appeal before the Revenue Divisional Officer which resulted in Ext.P12 order. The Revenue Divisional Officer accepted the findings of the Tahsildar. It was observed that inclusive of two car porches, the total area of the building would come to 325.37 sq.meters and after deducting one of the car porches, which is having an area of 31.92 sq.meters, the area of the building was computed at 293.37 sq.meters and therefore there was an obligation on the part of the petitioner to pay luxury tax. The matter was again taken for revision before the District Collector who confirmed the order.