IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

THURSDAY, THE 25TH DAY OF JUNE 2015/4TH ASHADHA, 1937

WP(C).No. 2072 of 2015 (H)

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PETITIONER :

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M/S. CHALAKUDY HOTELS (P) LTD.,

NEAR MUNICIPAL JUNCTION, KIZHAKKE CHALAKUDY VILLAGE,

MUKUNDAPURAM, CHALAKUDY, THRISSUR

REPRESENTED BY ITS MANAGING DIRECTOR,

SRI.VARGHESE P.Y., I.A., D.D.PLATINUM PLANET,

KARTHIKADAVU, KOCHI - 17.

BY ADV. SRI.T.K.ANANDA KRISHNAN

RESPONDENTS :

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1. THE SECRETARY TO GOVERNMENT,

REVENUE DEPARTMENT, SECRETARIAT,

THIRUVANANTHAPURAM.

2. THE REVENUE DIVISIONAL OFFICER,

THRISSUR.

3. THE TAHSILDAR,

MUKUNDAPURAM TALUK, THRISSUR.

BY GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION

ON 25-06-2015, THE COURT ON THE SAME DAY DELIVERED THE

FOLLOWING:

sts

WP(C).No. 2072 of 2015 (H)

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APPENDIX

PETITIONER(S)' EXHIBITS

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EXT.P1:

TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE

PETITIONER.

EXT.P2:

TRUE COPY OF THE DEMAND NOTICE DATED 31/08/2010 ISSUED TO

THE PETITIONER.

EXT.P3:

TRUE COPY OF THE TAX RECEIPT DATED 22/09/2010.

EXT.P4:

TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED TO THE 2ND

RESPONDENT.

EXT.P5:

TRUE COPY OF THE ORDER NO. 15514/2009 DATED 24/08/2011 OF THE

2ND RESPONDENT REVENUE DIVISIONAL OFFICER, THRISSUR.

EXT.P6:

TRUE COPY OF THE NOTICE SEND BY THE 3RD RESPONDENT FOR

LOCAL INSPECTION DATED 17/09/2011.

EXT.P7:

TRUE COPY OF THE ORDER DATED 31/10/2011 OF THE 3RD

RESPONDENT.

EXT.P8:

TRUE COPY OF THE ORDER BY 3RD RESPONDENT STATING

PAYMNENT SCHEDULE DATED 14/11/2011.

EXT.P9:

TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT

DATED 22/11/2011.

EXT.P10:

TRUE COPY OF THE ORDER DATED 13/01/2012 OF THE 3RD

RESPONDENT.

EXT.P11:

TRUE COPY OF THE JUDGMENT IN WPC. NO. 3833/2012 OF THIS

HON'BLE COURT.

EXT.P12:

TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT.

EXT.P13:

TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT.

EXT.P14:

TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN

WPC.NO. 16490/2013.

EXT.P15:

TRUE COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT

DATED 11/11/2014.

EXT.P16:

TRUE COPY OF THE RECEIPT SHOWING PART PAYMENT OF EXT.P15

DEMAND NOTICE.

EXT.P17:

TRUE COPY OF THE PLAN OF THE BUILDING.

RESPONDENT(S)' EXHIBITS:

NIL

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/TRUE COPY/

sts

P.A.TO JUDGE

A.MUHAMED MUSTAQUE, J.

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W.P.(C) No.2072 of 2015

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Dated this the 25^th day of June, 2015

J U D G M E N T

The petitioner challenges the order passed by the Tahsildar,

Chalakkudy for the assessment of building tax.

2. The petitioner has already approached this Court on two

occasions challenging the assessment of building tax. Essentially,

issue in all occasions is the assessment of plinth area. In the last

judgment, produced as Ext.P14, this Court ordered that, physical

inspection shall be conducted to find out whether truss work on the

terrace is being used for weather protection or not. This Court relied

on the decision in State of Kerala v. Southern Fisheries

Corporation [2011 (1) KLT 956] to held that, if the truss work is

being carried out for weather protection and if it is not enclosed on

its sides, necessarily that has to be excluded from the plinth area.

3. Pursuant to the direction of this Court, Ext.P15 order has

been passed. The Tahsildar has conducted an inspection and found

out that, only 935.04 sq.meter alone can be exempted taking into

the fact that, that being used as weather proof. However it is noted

in the same order that, the truss work in the lower floor is using and

therefore it cannot be excluded from the calculation of plinth area.

4. The learned counsel for the petitioner submits that, there i