JUDGMENT

The petitioner is the owner of a two storied building which was subjected to building tax under the provisions of the Kerala Building Tax Act, 1975 and also the luxury tax under Section 5A of the said Act. After completing the assessment, the petitioner transferred the rights of the petitioner over the first floor of the building, to her son, as per Ext.P1 deed of settlement. Subsequent to such transfer, the petitioner submitted an application on 08.12.2022, before the 1^st respondent for exempting the building from the assessment of property tax, as according to the petitioner, in the light of Ext.P1 sale deed, the building became two separate units, which require separate assessment. If such an assessment is made, plinth area of each unit would fall below the taxable limit stipulated under Section

5A of the Act.

2. Acting upon the said application, Ext.P2 communication was issued by the 1^st respondent, requiring the petitioner to produce certain documents. According to the petitioner, in response to Ext.P2, Ext.P3 r