SHIRLY Vs. STATE OF KERALA

JUDGEMENT

(1.) The matter relates to assessment of building tax, construction which has been admittedly completed in the year 1981. There is no dispute regarding the liability to pay tax. The only dispute is the mode of assessment whether it has to be as per the rate prevailing as on the date of completion of the building or on the date of completion of the assessment proceedings.

(2.) S.5 of the Kerala Building Tax Act, for short 'the Act', is the charging provision. Until 10.2.1992, sub-s.(1) of S.5 was as follows:

(3.) On the basis of the schedule, there was disparity in the rates of tax to be assessed. Sub-s.(2) of S.5 was also amended by Act 3 of 1982. It was as follows: