JUDGMENT :

The petitioner is the owner in occupation and enjoyment of 24.420 cents of landed property having a residential building, in Sy. No.254/6A/4/24 of Chengalam East Village of Kottayam Taluk, obtained as per Ext. P1 sale deed.

2. The residential building was rebuilt and the construction was completed in the year 2009-2010. According to the petitioner, the building is having a plinth area of 276.57 Square meter (sq. m.).

3. As per Section 5 of the Kerala Building Tax Act, 1975 (hereinafter referred to as the 'Act'), building tax shall be charged on every building based on the plinth area at the rate specified in the Schedule to the Act. Section 5A of the Act (as it stood prior to 01.04.2014) provides that buildings having a plinth area of 278.7 sq. m. or more and completed on or after 01/04/1999 are liable to be levied with luxury tax of Rs.2,000/-per annum.

4. The petitioner states that, appurtenant to the said residential building, there is a temporary shed with sheet roofing and wire mesh walls for storing rubber sheets, manure and plastic covers for the use in the rubber nursery run by him.

5. The Assessing Authority, the Taluk Tahsildar, Kottayam, the 3rd respondent, passed