ARADHANA LODGE Vs. TAHSILDAR

JUDGEMENT

(1.) In the busy religious township of Guruvayoor, there has been hectic construction activity, to cater to the needs of the increasing size of worshippers. 'Aradhana Lodge' is one such new building. (Aradhana, literally means worship). Its construction commenced in 1974. The construction was complete by 1976.

(2.) Tax was imposed on the building activity, initially under the Kerala Buildings Tax Ordinance 1974. The Ordinance was replaced by an Act of that name in 1975. The constitutionality of the enactment was challenged by large number of builders in the State. By a majority judgment a Full Bench of this Court upheld the Constitutionality. (Vide Radha Bai v. State of Kerala, 1978 KLT 931 ). The appeal before the apex court was unsuccessful. (See Ghouse & Co. v. State of Kerala, AIR 1980 S.C. 271). Success in the litigation did not dissuade the State from reducing the tax rate: the quality of mercy is doubly blest. The .enactment as amended in 1980 continues to govern the building activities, which have been visibly on the increase, in this State in recent times.

(3.) The petitioner was initially assessed by order dated 21-1-1984 fixing the capital value at Rs.8,58,000/- as against the returned figure of Rs.4,50,000/-. The petitioner filed an appeal. The Appellate Order, Ext. P3 set aside the assessment, and remanded the matter for a de novo computation of the capital value.