The court upheld that under Sec.5(4) of the Kerala Building Tax Act, reassessment of tax is permissible for increases in building plinth area post-construction.

J U D G M E N T

The petitioners are the joint owners of a building constructed in the property comprised in Sy. No. 274/7 of Thodupuzha Village in Thodupuzha Taluk of Idukki District. Initially the petitioners have obtained a building permit for constructing a building, with plinth area of 3641.32 Sq. Mtrs. However, as the first phase of the project, they completed the building with a plinth area of 2332.42 Sq. Mtrs. Upon completion, the said building was assessed for tax under the provisions of the Kerala Building Tax Act, 1975 by the 3^rd respondent, and an amount of Rs.3,92,400/- was paid by the petitioner.

2. Subsequently, the petitioner carried out further constructions in the said building and as of now, the total plinth area is 3580.19 Sq. Mtrs. The grievance of the petitioner is that, now a further assessment has been made as per Ext.P6, directing the petitioner to pay further amount of tax in respect of the said building. The petitioner has filed this writ petition, challenging the same.

3. After hearing the learned counsel for the petitioner and the learned Govt. Pleader for the respondent, I am of the view that, the said challenge cannot be entertained. Even going by the pleading in the writ petition and documents produced, the petitioner had carried out additional constructions after the initial construction, which was subjected to assessment under the Kerala Building Tax Act. Such a situation is governed by Sec.5(4) of the Kerala Building Tax Act, 1975 , which specifically contemplates that, when the plinth area of a building is subsequently increased by new extensions, major repairs, or improvements after its initial completion, building tax shall be computed on the total plinth area of the building including that of the new extension or repair or improvement and credit shall be given to the tax already levied and collected

4. In this case, it is discernible from Ext.P6 that, the amount already remitted by the petitioner at the time of the first assessment is already given due credit. Since the additional construction is an admitted position in this case, nothing would preclude the 3^rd respondent in making a fresh assessment in the matter, taking the total plinth area of the building, in the light of the statutory stipulations contained in Sec.5(4) of the Kerala Building Tax Act, 1975 .

In such circumstances, I do not find any justifyable ground to entertain this writ petition. Accordingly, this writ petition is dismissed.