JUDGMENT :

Kauser Edappagath, J.

The appellant, the petitioner in WP(C) No.33329/2023, challenges the assessment of building tax and luxury tax under Sections 5 and 5A of the Kerala Building Tax Act, 1975 (for short, 'the Act') in respect of the building owned by him having separate units with different door numbers as a single unit instead of assessing separately.

2. The appellant, the title holder of the immovable property having an extent of 8.81 Ares comprised in Old Sy. No.685/3A of Vattekunnamkara, Thrikkakkara North Village, entered into a joint venture agreement with Tulsi Developers India Pvt. Ltd. to construct a multi-storied apartment complex. The company formulated a scheme for developing the property by constructing an apartment complex with 11 floors named “Tulsi Nest”, consisting of 36 residential apartments as per the building permit issued by Kalamassery Municipality. The construction of the apartment complex was carried out and completed in terms of the memorandum of understanding dated 10/3/2016 executed between the appellant and the company. As per the understanding, 11 apartments were set apart in favour of the appellant. Accordingly, after construction, those 11