SHAMSUDEEN Vs. TAHSILDAR

JUDGEMENT

(1.) PETITIONER is the owner of the building in Sy. No. 1556/15 (R.S.496) comprised in Keezhthonnakkal Village in Thiruvananthapuram Taluk. Total plinth area is 250 m2. He was assessed the building tax as per the provisions of the Kerala Building Tax Act, 1975 for an amount of Rs. 21,600.00 against which he preferred an appeal. The Appellate Authority concurred with the view of the Assessing Officer and dismissed the appeal against which the present Writ Petition is filed.

(2.) WHILE the appeal was pending, the petitioner filed a representation before the District Collector stating that in spite of the return filed the District Collector, after enquiry, directed the Tahsildar to assess the building based on the existing rate as per order dt. 31.5.2003. Naturally, the Appellate Authority being a Sub Collector has no other go but to accept the order of the District Collector and dismissed the appeal filed by the petitioner herein.

(3.) THE Kerala Buildings Tax Act, 1975 was amended by Act 3 of 1992. Prior to the amendment as per the provisions stood then the tax has to be levied based on the capital value of the building. By virtue of the amendment brought out to S.5 in the year 1992, the method of assessment was changed and the assessment has to be made based on the plinth area, at the rate prescribed in the schedule of the new Act. Admittedly since the building was constructed prior to the amended Act 1992, the question arises for consideration is as to whether the building in the present case would be assessed as per the then existing provision or based on the amended provision in the year 1992.