JUDGMENT : Ramachandran Nair, J. The question raised is whether the appellant's newly built house attracts luxury tax under section 5 of Kerala Building Tax Act? After hearing both sides and on going through records we notice that on three occasions, when the Village Officer measured the plinth area, it was above 282 M2, whereas, building attracts tax liability if the plinth area is 278.7 M2 or above. Counsel for appellant submits that plinth area is to be measured based on the Municipal Building Rules which provide for exclusion of 50% of open space like balcony. Government Pleader opposed stating that plinth area has to be measured strictly in terms of the definition contained in Kerala Building Tax Act. 2. The contention by the appellant that the plinth area for the purpose of Building Rules provides for exclusion of 50% of open space is only for fixing the limit of construction in accordance with the Floor Area Rules. So far as the Building Tax Act is concerned, plinth area defined under Section 2 k includes the built up ares which means the whole floor area of the building. We therefore do not find any merit in appellant's challenge against judgment confirming levy and demand of luxury tax on appellant's building and which has plinth area above 278.7 M2.