JUDGMENT :

SHAJI P. CHALY, J.

1. The petitioner, owner of a building bearing door Nos. VI/1702 and VI/1703 (old Building No. IX/1810), seeks to quash Ext. P6 assessment order dated 06.10.2016 issued by the Tahsildar, Ottapalam Taluk, respondent No. 2, under the provisions of the Kerala Building Tax Act, 1975 (‘Act 1975’ for short), whereby the petitioner was directed to remit an amount of Rs. 9,79,200/- in 4 instalments starting from 05.11.2016 and ending on 05.08.2017.

2. According to the petitioner, the building having a plinth area of 798.83 sq. meters was constructed for running a rice mill after securing permit from the Cherpulassery Grama Panchayat on 02.02.2008. Subsequently he obtained a permit for the construction of a godown adjacent to the rice mill and after completion, the building having a plinth area of 2431.79 square meters, was allotted door No. IX/1903 by the Panchayat in the year 2011 and the same was subsequently re-numbered as VI/1703, as is evident from Ext. P2 receipt for the property tax paid by the petitioner. Later, the petitioner decided to use the building as an auditorium. However, when the petitioner submitted the application for licence before the local