MOHAMMED ASHRAF Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is aggrieved with the revisional order passed at Ext.P5. The petitioner challenges the assessment made of the building constructed by the petitioner, under Section 5A of the Kerala Building Tax Act, 1975 ('Act' for short).

(2.) The petitioner had constructed a building, for which Occupancy Certificate was issued by the local authority, as seen from Ext.P1. As per the Occupancy Certificate, the petitioner's building only has a total area of 265.26 square meters. The petitioner's building was assessed on the basis of a measurement conducted by the Village Officer, as seen from Ext.P2. The measurement revealed a plinth area of 288.26 square meters and hence luxury tax was levied. An appeal was filed before the Revenue Divisional Officer, which was disposed of by Ext.P3. At the time of Ext.P3 also, there was a measurement made by the Tahsildar, which revealed a plinth area of 290.99 square meters, of which the Tahsildar found that an area of 2.73 square meters is entitled to be exempted as the open space of the stair case area. The learned Counsel for the petitioner was unable to point out any specific exemption granted to such staircase area in the statute.

(3.) Be that as it may, even after granting such an exemption, the plinth area exceeded the limit as provided under Section 5A of the Act. In such circumstances, the assessment was affirmed by the Appellate Authority. In a revision filed, it was found that at the original stage and at the appellate stage, measurements were conducted and the levy was made in accordance with such measurement and the revision was dismissed.