Assessment of tax under the Kerala Building Tax Act must account for constructions predating the appointed day, exempting them from taxation under Section 5(4).

JUDGMENT

The petitioner has filed the captioned writ petition contending that she constructed a commercial building during 1960s (1968), as evidenced by Exts.P1 to P4. The petitioner states that placing reliance on some additional construction made by her during 2013, as evidenced by Ext.P11 building permit, the entire area of the building, including the plinth area of the portion of the building constructed during 1960s is also brought to tax, with reference to the relevant provisions of Section 5 (4) of the Kerala Building Tax Act, 1975 (hereinafter referred to as the “Act” for short).

2. Heard Sri.Sabu George, learned counsel for the petitioner as well as Sri.V.K.Shamsudheen, learned Senior Government Pleader.

3. The short issue arising for consideration in this writ petition is as regards the sustainability or otherwise of the assessment, as above. Sri.Shamsudheen is justified in contending that, going by Exts.P6 and P7, the details that were required to be furnished by the petitioner for seeking the benefit of non-application of the provisions of Section 5 (4) of the Act were not available, and that is why the original assessment was completed as above.

4. However, this Court notices that going by Ext.P1, permission for construction was granted during 1968 and licence fee with reference to the building in question is also seen collected pursuant to Exts.P4 and P5. When that be so, demanding tax for the entire area of construction with reference to the provisions of Section 5 (4) of the Act is not attracted insofar as the earlier portion of construction has been carried out prior to the appointed day. I also notice the Single Bench judgments of this Court inAbdul Rasheed v. Tahsildar [ 2005 (2) KLT 819 ] andBharath Sanchar Nigam Ltd. v. Tahsildar [ 2010 (4) KLT 680 ], which laid down the afore proposition.