K JAMEELA Vs. TAHSILDAR

JUDGEMENT

(1.) The appellant has constructed a building after the enforcement of the Kerala Building Tax Act, 1975. The building has a plinth area of 259.08 M.Sq. This is not in dispute. According to the appellant, a part of the building is used for residential purpose and the remaining is used for commercial purpose. The assessing authority in Ext. P1 assessed the building for building tax as per the rate applicable to other buildings and not as a residential building. The appeal was dismissed by the Revenue Divisional Officer as per Ext. P2 stating that, going by Government Circular No. 23474/93 / TD dated 3.1.96, a building, a portion of which is used for residential purpose and the other portion for commercial purpose, it shall be treated as other building for the purpose of assessment of building tax. Accordingly the entire building was assessed at the rate applicable to other building.

(2.) The main contention urged in this Writ Appeal is that, going by the definition of the word building and the residential building, any part of the building which is used for such purpose shall also be considered as other building and as residential building. Therefore, as the appellant is using a part of the building in question for residential purpose, the area used for residential purpose shall be assessed at the rate specified for residential building and the remaining alone shall be assessed at the rate as applicable for other building.

(3.) This contention is resisted contending that the building as such cannot be termed as residential building, as part of it is used for commercial purpose. Therefore, it is not exclusively a residential building and will therefore be termed as other building as mentioned in the schedule for the purpose of assessment. The building is defined in S.2(e) of the Act. It reads as follows: