Section 8(d) in The Kerala Panchayat Buildings Rules, 2011
(d)Floor area of galleries, mezzanine floors and lofts: -(i)area of galleries, ie; upper floor of seats in an assembly hall, auditorium [stadium] [Added by Notification No. S.R.O. No. 26/2014, dated 10.1.2014 (w.e.f. 14.2.2011).] etc, shall be fully included in the floor area;(ii)area of mezzanine floors shall be included in the floor area; and(iii)the area of loft shall not be included in the floor area.
