SUKUMARAN Vs. TAHSILDAR

JUDGEMENT

(1.) Petitioner is the owner of a three storeyed building in Sy. No. 899 of Ernakulam Village. The building is newly constructed. The ground floor is used as a godown and first and second floors are used as residential buildings. Each floor is separately numbered. The petitioner was assessed to building tax treating the building as 'other buildings'. Petitioner's claim is that since the entire building is used for residential purpose and used by himself, it should be assessed as residential building. That was rejected and the building was assessed as 'other buildings'. The appeal and revision petition filed were dismissed.

(2.) Even though petitioner himself is using the ground floor, it is used as a godown. So that part of the building is not used for 'residential purpose'. But the other two floors are used exclusively for residential purpose. First floor is used for residence of employees and second floor is used for residence of petitioner. Even if first floor is let out for residential purpose, these two floors are built for residential purpose and exclusively used for the same purpose. Hence these two floors can be assessed as residential building.

(3.) Under S.2(1) of the Building Tax Act, 1975 (hereinafter referred to as 'the Act') 'residential building' is defined as follows: