V J GEORGE Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner started construction of a building in 1989. The petitioner claims to have completed the construction in 1991 and started occupying the same. In a portion of the building, the petitioner's son started a textile showroom and obtained registration under the Kerala General Sales Tax Act. The registration certificate is dated 28.12.1992, which is with effect from 31.10.1992. Ext.P2 is the copy of the registration certificate. The Panchayat assessed the said building to property tax and Ext.P1 is the extract from the assessment register, which would go to show that the tax was assessed on the building for the first time during the second half of 1991-92. The first floor of the building was rented out to the Department of Telecommunications. By Ext.P3, the Superintendent of Central Telegraph Office, Kottayam, acknowledged having received the key of the first floor of the building on 1.8.1991. Therefore, according to the petitioner, there is sufficient proof of the fact that the petitioner completed the construction of the building in 1991. Consequently, the petitioner claims that the building is liable to be assessed to tax under the Kerala Building Tax Act in accordance with the mode of assessment and rate applicable in 1991. But the assessment was completed in the year 2001 on the basis of the amended Section 5 of the Act, which was amended in the year 1992 with effect from 10.2.1992, on the ground that the assessment can only be under the unamended Act, insofar as the construction was complete in 1991 and it was occupied by the petitioner in 1991 itself. The petitioner earlier approached this Court and obtained Ext.P8 judgment in respect of the same assessment, which reads thus:

(2.) NO counter affidavit has been filed by the respondents.