defined in Section 2(l) of the Building Tax Act as meaning “a building or any other structure or part thereof built exclusively for residential purpose including out-houses or garages appurtenant to the building for the more beneficial enjoyment of the main building but does not include hotels, boarding places, lodges and the like”. It is his contention, therefore, that in so far as the definition of “residential building” takes in even a part of the building that is exclusively built for residential purposes, it would follow that the other part of the building which is used for commercial purposes has necessarily to be excluded from the computation of plinth area for the purposes of Section 5A of Act. While, I find force in the said contention of the learned counsel for the petitioner, the learned Government Pleader would draw my attention to the decision of the Division Bench of this Court in Ayshakunji v. Tahsildar and Another - 2012 (4) KHC 1 = 2012 (4) KLT 193 wherein it has been held that when part of a residential building is let out for commercial purposes, the area or the portion that is let out for commercial purposes cannot be excluded for computation of plinth area for the purposes of
