JOHN MATHEW Vs. TAHSILDAR

JUDGEMENT

(1.) Petitioner has constructed a residential building. The plinth area of the building is 257.20 square meters. The said building has been assessed by the competent authority under the Kerala Building Tax Act, 1975 (the Act). Ext.P3 is the order of assessment. In Ext.P3 order, the plinth area of the building has been reckoned as 372.08 square meters, by adding the area covered by the structure built by the petitioner over the terrace of the building also. According to the petitioner, the structure made by him over the terrace of the building was for the architectural beauty of the building and also for keeping things such as water tank etc. and therefore the same cannot be added to the plinth area of the building for the purpose of assessment under the Act. The petitioner, therefore, challenged Ext.P3 order in appeal before the appellate authority under the Act. Ext.P4 is the order passed by the appellate authority. Relying on a circular issued by the Government, the appellate authority found that the structures made on the terrace of concrete buildings, other than structures with side openings, are liable to be included in the plinth area of residential buildings for assessment under the Act. In other words, the view taken by the appellate authority is that in so far as the structure constructed by the petitioner on the terrace of the building does not have side openings, the same is liable to be treated as part of the building and the area is liable to be included in the plinth area of the building for the purpose of assessment under the Act. In Ext.P4, the appellate authority also found, after causing an inspection of the building to be made, that if the area of the said structure is also added to the plinth area, the total plinth area would come to more than 372.08 square meters. In terms of Ext.P4 order, the appellate authority, in the circumstances, remitted the matter for fresh consideration to the assessing authority. Ext.P5 is the order passed, thereupon, by the assessing authority. The assessing authority, relying on Ext.P7 judgment of this Court, found that the area covered by the structure erected by the petitioner on the terrace of the building is also liable to be included in the plinth area of the building and that if the said area is also included, the plinth area would come to 440.32 square meters. Ext.P6 is the modified assessment order issued by the assessing authority in tune with Ext.P5 order. The petitioner challenged Ext.P6 modified order in revision before the District Collector, and in terms of Ext.P9 order, the District Collector confirmed Ext.P6 order of assessment. Ext.P6 order of assessment and Ext.P9 order confirming Ext.P6 order in revision by the District Collector, are under challenge in the writ petition.

(2.) Heard the learned counsel for the petitioner as also the learned Government Pleader.

(3.) There is no dispute to the fact that if the area covered by the structure erected by the petitioner on the terrace of the building is excluded, the plinth area of the building would come only to 257.20 square meters. The question, therefore, is as to whether the area covered by the structure erected by the petitioner on the terrace of the building is liable to be included in the plinth area of the building for the purpose of assessment under the Act. The definition of "building" as contained in Section 2(e) of the Act reads thus :