GRACE JOSEPH Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The petitioner challenges assessment against her under the Building Tax Act with respect to a three storied building constructed by her. The impugned orders, namely Exts.P5, P8 and P10, are by the authorities in hierarchy, imposing building tax reckoning the whole building as one unit.

(2.) The petitioner's singular contention is that the whole building ought not to have been reckoned as one unit since, even before the first and the second floors of the said building were completed, he had sold portions of the same, measuring 780 sq.ft. each, to other persons and that it were they who had completed the construction.

(3.) In effect the assertion of the petitioner is that the impugned orders are untenable in law, since it took the whole building as one unit; whereas portions of the same had already been sold before construction to other persons.