Ramachandran Nair, J. The specific question referred to the Full Bench by a Division Bench of this court is whether a building with two residential apartments owned by the same person should be assessed as a single building in his name as the owner or should be assessed as two buildings treating each residential apartment as a separate building in the name of the same owner. Considering the importance of the issue and the divergent opinions expressed by different Benches of this court, the Division Bench referred the matter for decision by Full Bench. We have heard Government Pleader appearing for the appellant and counsel appearing for the respondent.

2. The learned Single Judge referred to a Single Bench judgment of this court in LALITHA VS. STATE OF KERALA reported in 1994 (2) KLT 66 and held that since there is no provision for clubbing plinth areas of different buildings under common ownership for the assessment of building tax, the building involved which is a single building with two residential apartments, cannot be assessed as one building. The question has to be considered with reference to the relevant provisions in the Kerala Building Tax Act, 1975 (hereinafter called "the Act") which are extracted hereunder: S.2. Definitions:- (e) "building" means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal or other material, but does not include any portable shelter or any shed constructed principally of mud, bamboos, leaves, grass or thatch or a latrine which is not attached to the main structure. Explanation 1:- In the case of buildings constructed for providing housing accommodation for workers and their families residing in plantations, in pursuance of Section 15 of the Plantations Labour Act, 1951 (Central Act 69 of 1951) or buildings constructed under the Government of India Subsidised Housing Scheme for industrial workers, each part of a building providing or intended to provide accommodation for a worker or a worker and his family shall be deemed to be a separate building. Explanation 2:- Where a building consists of different apartments or flats owned by different persons and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building. (k) "plinth area" means the area included in the floor of a building and where a building has more than one floor the aggregate area included in all the floors together: Provided that in the case of a building referred to in the Explanation 2 to clause (e), the plinth area shall be calculated separately. S.5. Charge of building tax:- (1) Subject to the other provisions contained in this Act, there shall be charged a tax (hereinafter referred to as "building tax") based on the plinth area at the rate specified in the Schedule on every building the construction of which is completed on or after the appointed day. S.7. Return of completion, etc., of building:-(1) The owner of every building the construction of which is completed, or to which major repair or improvement is made on or after the appointed day shall furnish to the assessing authority a return in the prescribed form within the prescribed period along with a copy of the plan approved by the local authority or such other authorities as may be specified by the Government in this behalf and verified in the prescribed manner and containing such particulars as may be prescribed. S.9. Assessment:- (1) If the assessing authority is satisfied that a return made by an owner under Section 7 or Section 8 is correct and complete, it shall assess the amount payable by him as building tax or luxury tax on the basis of the return." What is clear from the above provisions is that the subject matter of assessment is the building and the person to be assessed is the owner and the basis of assessment is the plinth area of the building. The charging section makes it clear that the charge of