KOCHI: The plinth area of covered terrace of a residential building, which is not enclosed, cannot be added to the total plinth area of the building for fixing the building tax and luxury tax under Kerala Building Tax Act, the Kerala High Court has held.
Justice C N Ramachandran Nair, however, clarified that if such terrace is enclosed in full or in part with bricks, walls, grills, wood and the like, such enclosed area will become part of the residential area of the building for the purpose of assessment of buildings tax and luxury tax under the Act.
The court also declared void, the circular issued by the Government on December 5, 2003, clarifying that buildings have to be assessed by including the plinth area of covered terrace also.
To avoid unnecessary litigation, the court directed the Government to issue a fresh circular in terms of this judgment, for guidance to the statutory authorities.
It is clear from the provisions of the Act that the entire plinth area of structures appurtenant to the main building, which are not meant for residential purposes, should not be added to the plinth area of residential buildings for assessment of tax.
Only the plinth area of such of the appurtenant and other structures which are used for residential purposes can be added to the plinth area of residential buildings, The essence of a residential building is privacy which requires enclosure, whether it be with brick, grill or shutters.
In other words, an open area with roof cannot be treated as part of the residential buildings as it is unfit for residential purpose.
Even though the terrace covered with roof may be used for several purposes such as drying of clothes, recreation etc., such use cannot be treated as use for residential purpose. Therefore, open terrace even after giving roof does not become part of plinth area used for residential purpose.
According to the judge, construction of roof cover over concrete buildings is something which should be encouraged in public interest by the Government providing all incentives.
The main purpose of such a structures is to protect the building from heat and rain.
When a building is protected from heat and rain maintenance cost is reduced and the life of the building is extended.
A roof cover prevents absorption of heat by the building, and thereby avoids the need for air-conditioning.
Concrete buildings absorb heat during the day and radiates the same to the atmosphere during night causing increase in atmosphere temperature resulting discomfort not only to the occupants of the building but also to neighbours.
Of late a lot of people cover the top of the building for harvesting clean rain water too.
