The only question arising in all these cases is whether the covered terrace of residential buildings constitute "plinth area" for building tax assessment. The case of the petitioners is that the truss work and structure constructed to cover the terrace of the building, whether it be with asbestos, tile, metal or fibre sheets, serve the purpose of protecting the building from heat and rain and by giving roof to the terrace, the terrace does not become residential area to assess it as part of plinth area under Section 5(5) read with Section 6 of the Kerala Building Tax Act, 1975 (hereinafter called "the Act"). The question whether covered terrace of concrete structure could be included as part of the plinth area of residential buildings was referred to the Government by the District Collector, Ernakulam at the request of very many building owners and the Government vide Circular No.47999/2003 dated 12.2003 clarified that there is no provision to exclude plinth area of such covered portion and so much so, building has to be assessed by including the plinth area of covered terrace. In fact, in many cases but for the inclusion of plinth area of covered terrace, the buildings w