J.B. Koshy, J.

Petitioner has constructed a community hall having a plinth area of 415.25 sq. meters at Nedumkunnam. Construction of the same was completed in the year 1994 as can be seen from the certificate issued by the Executive Officer, Nedumkunnam Panchayat (Special Grade). Petitioner did not file a return as required under the Kerala Building Tax Act, 1975 (hereinafter) referred to as 'the act). However, the assessing

authority assessed the building and demanded tax by Ext. P2 demand notice dated 30.9.1996. Since, the building was completed and taxable event for charging building tax as per S.5(1) of the Act was after 10.2.1992 assessment was made on the basis of plinth area at the rate mentioned in the schedule existing on the date of taxable event, that is, completion of the construction of the building. He paid the same. Later, Ext. P3 was issued under S.15(3) of the Act. Ext. P3 reads as follows:

"Whereas it is found that the demand already made to you on 30.9.1997 as per this office order No. E4-9021/96 under S.10 requires revision on the basis of Government order No. 10322/a2/96 law dated 22.11.1994.

It is hereby ordered that you shall pay building tax as per t