Levy if infrastructure and amneties charges rules

A residential house building of 1600 Sq.ft was constructed by me in 2000 for my family alone. Now I proposed to construct a first floor on the existing ground floor for same area of 1500 Sq.feet and applied for approval of the Coimbatore Corporation under the Combined Building and Development Rules. After verifying the proposed plan they have now raised a Demand Notice on 13-6-2023 for Rs.208690-00 for various categories such as development charges, Licence fees Security Deposit etc. Among them they have levied Rs.1,00,320-00 under Rule 2(c)(f)(ii) of the Tamil Nadu Town and Country Planing (Levy of Infrastructure and Amenities Charges),2008. When inquired with the Town Planning Officer, he has stated that the floor area of the existing ground floor (dwelling house) is added to the proposed area of the first floor , it exceeds 300 Sq.mts and therefore liable for the levy of Infrastructure and Amenities charge of Rs,1,00,320-00. My opinion is as of now only one ground floor Dwelling)is now in existence. Only after construction of the proposed first floor it will become two floors.Therefore rule 2(c)(f)(ii) cannot be applied to my case. Moreover for calculating the floor area the existing floor area of the building cannot be added to the proposed floor area of first floor. Only after construction of the First floor, then it will become a building having two floors specified in Rule 2(c)(f)(ii) .There is no specific mention that the existing first floor area should be added to the proposed floor area.As of now only one ground floor is in existence.As per definition in Rule 2(d),infra structure means the the sum of technical installations and social institutions creating a basis for human activities. Specifically it is the physical equipment needed to provide services such as transport,power, water supply, sewerage, drainage,communication and access.It is onlya residential house building used for dwelling purpose and therefore will not fall under the category of Special Category Buildings specified under rule (f) of the said rules. Kindly clarify whether I am liable to remit the I & D charges levied by the Corporation.Pleas sir