L R S K RAMARAJ Vs. VANDANMEDU PANCHAYAT

JUDGEMENT

(1.) This writ petition seeks to quash Ext. P. 1 being the demand bill and assessment to Building Tax on the petitioner under the provisions of the Kerala Panchayats Act 32 of 1960, and the Buildings Tax Rules of 1963 framed under the provisions of the said Act.

(2.) Arguments in support of this petition covered a very wide range, the petitioner's counsel canvassing the constitutional validity of the levy of the Tax itself on several grounds which it is unnecessary to specify. It seems to me that this O. P. can be disposed of on a very short ground.

(3.) There is no dispute that this is the first assessment of the petitioner to Building Tax. R.6 of the Kerala Panchayats (Building Tax) Rules, 1963 runs as follows :