Kerala High Court
State Of Kerala vs M/S. Southern Fisheries Corporation on 5 January, 2011
Bench: C.N.Ramachandran Nair, M.L.Joseph Francis
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 834 of 2010()
1. STATE OF KERALA, REPRESENTED BY THE
... Petitioner
2. THE DISTRICT COLLECTOR, ERNAKULAM.
3. THE REVENUE DIVISIONAL OFFICER ,
4. THE TAHSILDAR, KANAYANNUR
Vs
1. M/S. SOUTHERN FISHERIES CORPORATION
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.R.RAMADAS
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice M.L.JOSEPH FRANCIS
Dated :05/01/2011
O R D E R
C.N.RAMACHANDRAN NAIR & M.L.JOSEPH FRANCIS, JJ.C.R.
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W.A.No.834 of 2010
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Dated, this the 5th day of January, 2011
J U D G M E N T
Ramachandran Nair, J.
The question raised in the Writ Appeal is covered by the judgment of the learned Single Judge in Padmanabhan v. State of Kerala reported in 2009(1) KLT 295, where the learned Single Judge followed another Single Bench judgment to hold that covered terrace area does not become part of the plinth area of a building for assessment. Even though learned Government Pleader submitted that the building in this case is a commercial building whereas the case decided by this Court in the above referred judgment pertains to residential building, we do not think there is any difference between residential and commercial buildings for the purpose of assessment of building tax, which is on the plinth area of building.
W.A.No.834/2010 -2-
We endorse the view expressed by the learned Single Judge in the judgment in Padmanabhan v. State of Kerala reported in 2009(1) KLT 295 and declare that unless the roof terrace is enclosed, the same cannot be treated as plinth area for assessment. In other words, mere covering of roof to protect the building from rain and sun does not make the terrace as part of plinth area for assessment whether the building is residential or commercial.
Consequently, we dismiss the Writ Appeal.
(C.N.RAMACHANDRAN NAIR, JUDGE) (M.L.JOSEPH FRANCIS, JUDGE) jg