the Tahsildar that the building appurtenant to the main building used as storage and garage is liable to be exempted from assessment. Based on this objection, the Assistant Executive Engineer, Public Works Department, Building Division, Thodupuzha has submitted a report. As per the said report, the ground floor of the building is having 159.24 Sqr. Meter, 1st floor 115.77 Sqr. Meter and the outhouse is 15.39 Sqr. Meter. The outhouse is appurtenant to the main building for the beneficial enjoyment of the building and, therefore, the said structure is to be added to the main building for calculating the building and luxury tax. The appellate authority found that the plinth area of the petitioner's building is 290.4 Sqr. Meter and, on the basis of this plinth area, the building tax and luxury tax are fixed. Against the said order, the petitioner filed revision before the District Collector and the District Collector by the impugned order dated 05.01.2024 in Exhibit P-10 has rejected the revision taking note of the findings recorded by the two authorities below.
