1. A question of considerable importance as far as Municipal taxation is concerned arises for consideration in this case. The question is whether a new building constructed is assessable to property tax under S.100 of the Kerala Municipalities Act, 1960, for short the Act, before it is completed and occupied. The petitioner in this Original Petition started construction of a building in Ward No. VIII of the Muvattupuzha Municipality of which the respondent is the Commissioner, in June 1970. Though initially sanction was obtained only for the ground-floor and first-floor, immediately after the slab concrete of the first-floor the petitioner applied for sanction for the construction of the second-floor also. The structure of the three-floors of the building was over and the plastering and other finishing works were going on. Then the petitioner got Ext. P-1 notice from the respondent assessing the building to property tax for the first half of 1971-72. The assessment was in respect of the first two-floors of the building under construction. The petitioner filed Ext. P-2 objection.

2. But the petitioner received Ext. P-3 demand bill for a sum of Rs. 542/- in respect of the