The interpretation of 'plinth area' under the Kerala Building Tax Act allows kitchen areas but not firewood storage areas per specific provisions.

JUDGMENT

The petitioner has approached this Court challenging Exts.P2, P8 and P11 proceedings issued under the provisions of the Kerala Building Tax Act , 1975 [for short, ‘the Act, 1975’].

2. The contention of the petitioner that she had constructed a three storied building in the property belonging to her, after complying with all the relevant provisions of law and that the building has been allotted separate numbers. While so, the 3^rd respondent issued Ext.P2 assessment order. Aggrieved by the same, the petitioner has preferred Ext.P4 appeal, which was rejected vide Ext.P8 order, against which Ext.P9 revision was preferred, which ended up in dismissal as per Ext.P11. It is aggrieved by the same that the petitioner has preferred this writ petition.

3. The learned Counsel for the petitioner submits that while calculating the plinth area, the respondent failed to exclude the kitchen and firewood storage area. The said contention was considered and rejected by the appellate as well as revisional authorities. Admittedly, as per the provisions under Section 2 (k) of the Act, 1975, the plinth area means the area included in the floor of a building and where a building has more than one floor the aggregate area included in all the floors together and the residential building means a building or any other structure or part thereof built exclusively for residential purpose including outhouses or garages appurtenant to the building for the more beneficial enjoyment of the main building but does not include hotels, boarding places, lodges and the like. Section 6 of the Act, 1975 deals with the determination of plinth area, which provides that 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 and the proviso provides 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.

4. Admittedly, the kitchen is an essential part of a residential building, which cannot be excluded. As regards the area earmarked for the storage of firewood, which is within the main building, the Division Bench of this Court in Sara Varghese v. State of Kerala and Others [2014 KHC 3666] has held that if a small portion of the kitchen is used for storage of firewood, it will not amount to a firewood storage place, which could be exempted as per the provisions of the Act, 1975.

5. Taking into account the fact that the appellate as well as the revisional authorities have found that the calculation as per Ext.P4 is perfectly legal and valid, I find no reason to interfere with the orders impugned in this writ petition.

Accordingly, this writ petition is dismissed.

Sd/-