K.A. Abdul Gafoor, J.

The matter relates to assessment of building tax, construction which has been admittedly completed in the year 1981. There is no dispute regarding the liability to pay tax. The only dispute is the mode of assessment - whether it has to be as per the rate prevailing as on the date of completion of the building or on the date of completion of the assessment proceedings.

2. S.5 of the Kerala Building Tax Act, for short 'the Act', is the charging provision. Until 10.2.1992, sub-s.(1) of S.5 was as follows:.

"Subject to other provisions contained in this Act, there shall be charged a tax (hereinafter referred to as "Building Tax at the rate specified in the schedule in respect of every building, the construction of which is completed on or after 1st day of April, 1973, and the capital value of which exceeds Rs.20,000."

This was the law prevailing when the petitioner completed the construction of the building. Admittedly by the respondents in the counter affidavit, proceedings for assessment of her buildings had commenced in terms of the said provision, and a hearing was conducted on 21.12.1989. The husband of the petitioner at the time of hearing, raised ce