LAWS(KER)-2017-12-54

MOHAMMED ASHRAF Vs. STATE OF KERALA

Decided On December 21, 2017
MOHAMMED ASHRAF Appellant
V/S
STATE OF KERALA Respondents

JUDGEMENT

(1.) This appeal has been filed by the petitioner in W.P.(C). No.37213 of 2016 challenging the judgment dated 12.01.2017, by which the learned single Judge dismissed the writ petition.

(2.) The short facts involved in the writ petition would disclose that the petitioner constructed a building, for which Occupancy Certificate was issued by local authority indicating that the total area is 265.26 sq.m. The building was assessed by the Village Officer for the purpose of imposing building tax under Kerala Building Tax Act 1975 (the 'Act' for short). As per Ext.P2 the Village Officer computed the plinth area at 288.26 sq.m. As per Section 5A of the Act, if the plinth area exceeds 278.7 sq.m, the owner becomes liable to pay Luxury Tax every year. The Petitioner therefore preferred an appeal before Revenue Divisional Officer challenging the order passed by the Village Officer. During the pendency of the appeal, the Tahsildar conducted a measurement and it was found that total plinth area would come to 290.99 sq m. The appeal and a further revision filed by the petitioner came to be dismissed.

(3.) It was contended by the petitioner that the measurement of the plinth area has to be computed in accordance with Kerala Municipality Building Rules, 1999 ( hereinafter referred to as the 'Building Rules'). The learned single Judge dismissed the writ petition observing that the plinth area as defined under the Act cannot be given a different meaning and when the tax is imposed under the statute it cannot be regulated by the statutory rules issued under the Building Rules. In W.A.No.1177 of 2012 (Unnikrishnan K.K v. State of Kerala and Others) this court had held that the exclusion of 50% of open area for fixing the plinth area in accordance with the Floor Area Rules under the Building Rules was not relevant for assessment of building tax.