The central legal point established in the judgment is the interpretation of Section 6 of the Kerala Building Tax Act to determine the inclusion of specific areas, such as the sit out or 'Varanda', in the measurement of plinth area for luxury tax purposes.

Manjula Chellur, J.

1. Heard learned counsel for the appellant and learned Government Pleader. The entire question revolves round the measurement of the plinth area, which has to be taken into consideration for the purpose of computation of luxury tax as contemplated under Section 5(a) of the Kerala Building Tax Act. As could be seen from the records, originally the total plinth area is reckoned as 306.07 M2. As it was in excess of the minimum extent fixed under the provisions of the above Act, i.e., 278.7 M2, luxury tax was imposed. With the intervention of the Court, again there was reconsideration of the matter after effecting remeasurement. Even after remeasurement, the actual plinth area of the building was fixed as 285.52 M2 and the same was liable for the tax by virtue of Section 5A. According to learned counsel for the appellant, even this calculation of measurement of plinth area at 285.52 M2 is erroneous, as they have taken into consideration the area known as 'Varanda' or sit out ('Chavidi'). Therefore, there is miscalculation or wrong calculation.

2. It is not in dispute that Section 6 of the Kerala Building Tax Act provides which are the areas to be taken into account for determining the measurement of plinth area and also areas which have to be excluded from the plinth area while determining the area of measurement of the plinth area. Section 6 of the Kerala Building Tax Act reads as follows:

6. Determination of plinth area.- The plinth area of a building for the purposes of this Act, shall be the plinth area of the building as specified in the plan approved by the local authority or such other authorities as may be specified by Government in this behalf and verified by the assessing authority in such manner as may be prescribed.

Provided that the plinth area of a garage or any other erection or structure appurtenant to a residential building used for storage of firewood or for any non- residential purpose shall not be taken into account for determining the plinth area of that building.

Admittedly, the disputed portion is not used as a garage or a place, where storage of firewood is undertaken, nor any non- residential activity is carried on. In that view of the matter, as it is a part of the house, especially being attached to the residential portion as a sit out in the ground floor and the balcony in the first floor, it has to be considered as an erection or structure appurtenant to the building, but not used for storage of firewood or non-residential purpose.

In that view of the matter, we are of the opinion, the sit out or 'Varanda' (chavadi) has to be determined while arriving at the measurement of the plinth area. We find nothing in the argument of learned counsel for the appellant warranting interference.

Accordingly, the Writ Appeal is dismissed.