T A SIMON Vs. TAHSILDAR TALAPPILLY

JUDGEMENT

(1.) The vires of Section 5(4) of the Kerala Building Tax Act, 1975 hereinafter for the sake of brevity referred to as Act, 1975, is called in question by the petitioners in these Original Petitions, on the ground, that, the sub-section is, arbitrary, excessive and violative of Article 14 of the Constitution of India.

(2.) The facts in O.P. No. 2411 of 1999 may be noticed for the purpose of disposal of these Original Petitions. The petitioner had completed the construction of a non-residential building in Survey No. 333, in Kumaranelloor Village, Wadakkumcherry. It had only a ground floor. After completion of the construction of the building, the revenue authorities had assigned Building Nos. VII/1060 to 1067. The competent authority under the Act has assessed the building and has levied tax in a sum of Rs. 12,000/- on a plinth area of 245.77 sq.mts. under Section 9(3) of the Act by an order passed on 27.8.1993. Subsequently, petitioner has made major improvement of the building by constructing two more floors to the building. That was in the year 1997. The competent authority under the Act, has passed fresh assessment order under Section 5(4) read with Section 9(3) of the Act and has quantified the tax liability in a sum of Rs. 1,90,800/- on a plinth area of 801.962 sq.mts. and has issued fresh demand notice in a sum of Rs. 1,78,800/- after giving deduction to the tax already paid in a sum of Rs. 12,000/-.

(3.) The facts in the other cases also are more or less identical. Apart from questioning the correctness or otherwise of the assessment orders passed under the Act, the petitioner s prayer in the Original Petition is to declare, that Section 5(4) of the Act in so far it authorises the reassessment of buildings already completed and assessed under the Act as unconstitutional.