Judgment

Thakker, J.—Leave granted.

The present appeal is filed by the appellant against the judgment and order passed by the Division Bench of the High Court of Kerala in Writ Appeal No. 2575 of 1999 dated on 3rd November, 2003. By the said order, the Division Bench confirmed the orders passed by the assessing authority, confirmed by the District Collector, Kozhikode and also confirmed by a single Judge of the High Court of Kerala in O.P. No. 14720 of 1994 on 15th October, 1999.

2. Few facts for the purpose of deciding the controversy raised in the present appeal may now be stated. The appellant herein constructed a Shopping Complex bearing Door Nos. 6/499 to 6/537 in Kozhikode Corporation in the year 1987. The appellant filed return under the Kerala Building Tax Act, 1975 (hereinafter referred to as ‘the Act’) for assessment of building tax for the said building. The assessing authority quantified capital value at Rs. 12,32,820/- and determined building tax payable by the appellant at Rs. 97,032/- by an order dated 15th February, 1988. The said assessment was made on an assumed rental basis submitted by the appellant. The order stated that as per the return in Form II submitted by t