SHANMUGHAN Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The subject matter of the writ petition arises under the Kerala Building Tax Act, 1975 ('Act, 1975' for short).

(2.) Brief material facts for the disposal of the writ petition are as follows:

(3.) The case of the petitioner is that as per the provisions of the Act, 1975, the petitioner is liable to pay building tax only in accordance with the prescription contained under the Act. However, as per Ext. P1 assessment order bearing No. C5 6351 dtd. 6/10/2006, the Tahsildar, Kodungallur Taluk, respondent No.3, has passed an order assessing an amount of Rs.5400.00 treating the petitioner's building as a residential building with a total plinth area of 201.75. sq meters .