The liability for building tax under the Kerala Building Tax Act, 1975, is cast on the person who completed the construction of the building and continues despite any subsequent transfer of ownership.

There is no merit in this original petition. The building in question was constructed in the year 1984. Petitioner was one of the two co-owners of the building, the other co-owner being his sister's husband, one Vazhayil Mammootty. The petitioner has since transferred his share in the building to his sister, by deed of assignment marked Ext.Pl dated June 3,1993.

2. The petitioner filed return for purpose of assessment to tax under the Kerala Building Tax Act, 1975 (hereinafter referred to as the act). The assessment proceedings dragged on, and eventually the petitioner was called upon to appear before the assessing authority, namely the second respondent, on September

22, 1993. By that time, the petitioner had transferred his share in the building to his sister as mentioned earlier. He took up the stand before the assessing authority that he was no longer liable for payment of tax under the Act, as he had ceased to be the owner of the building. This was not acceptable to the assessing authority, who completed the assessment Ext.PS on September 23,1993 and made demand by Ext.P4 for an amount of Rs.12,000/- by way of tax payable in four quarterly instalments commencing from October 23, 1993. Petitioner did not challenge the assessment in appeal, though an appeal is provided by S.I 1 of the Act; nor did he make payment of the tax due. He has filed this writ petition when he was faced with

proceedings under the Revenue Recovery Act and the notice Ext.PS was issued to him for payment of the first instalment of the tax which had been fallen due on October 23, 1993. The petitioner states that he made a representation Ext.P6 to the assessing authority seeking to rectify a mistake in the assessment, under S.15 of the Act, the mistake alleged being that he is only a co-owner, that the other co-owner Vazhayil Mammootty should also be made liable, and that, in any case, the tax should be recovered from this Mammootty and his wife Rukhia, the petitioner's sister.

3. Petitioner's contention in this writ petition is that he has ceased to be the owner of the building after the transfer to his sister on June 3,1993, by the deed of assignment Ext.Pl and therefore, no portion of the tax could be recovered from him, the liability for tax being only that of the owner under the Act. The question is whether this contention is correct.

4. The charging section, namely S.5(1), (before its amendment by Act 3 of 1992), imposed a tax in respect of every building, the construction of which was completed on or after April 1, 1973 and the capital value of which exceeded Rs.75,000/- at the rate specified in the schedule. Sub-section (6) of the section made the tax payable by the "owner" of the building. The definition of "owner" in S.2(i) is an inclusive one to bring in a large number of persons within its ambit - evidently to facilitate easy collection of the tax due for a building. Petitioner has no case that he was not one of the owners of the building when it was constructed in 1984. S.7 requires the owner of a newly constructed building to furnish a return containing the prescribed particulars within a period of two months, from the date of completion of the construction (see sub-sec lion (2) of the section). S.9 prescribes the procedure for assessment. If the assessing authority is satisfied that the return is correct and complete, it shall assess the amount payable by the owner as building tax on the basis of the return. If on the other hand, he is not so satisfied, he shall serve a notice on the assessee and afford him an opportunity to produce or cause to be produced any evidence on which he may rely in support of the return, hear him and then assess the amount payable as the building tax. (Vide sub-sections 2, and 3 of S.9). " Assessee" is defined in S.2(c) as meaning a person by whom building tax or any other sum of money is payable under the Act, including every person in respect of whom any proceeding under the Act has been taken for the