Antony Dominic, J. 1. Petitioners in W.P(C).29230/10 are the appellants.
They filed the writ petition challenging the assessment under the Kerala Building Tax Act where a three storeyed building allegedly constructed jointly by them was assessed as a single unit. Learned single Judge having dismissed the writ petition, this appeal is filed.
2. Heard learned counsel for the appellants and the learned Government Pleader appearing for the respondents.
3. Learned counsel contended that the building is eligible for the benefit of the second explanation to Section 2(e) of the Kerala Building Taxes Act, 1975. According to him, the building having been constructed jointly, each unit is liable to be assessed separately. It is stated that the assessment as a single unit and its confirmation by WA.1701/14 2 the appellate authority and the learned single Judge are illegal.
4. It is true that the building in question is a three storeyed one. However, to avail the benefit of the second explanation to section 2(e) Act, the building should have been constructed jointly. In so far as this case is concerned, apart from the claim of the appellants that their's is a Hindu joint family, no material whatsoever is available to indicate that the building in question was constructed jointly. In such a situation, the building should have been assessed only as a single unit and this, precisely, is what has been done by the authorities under the Kerala Building Tax Act. Therefore, we do not find any reason disagree with the view taken by the learned single Judge.
Appeal fails. It is accordingly dismissed.
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ANTONY DOMINIC, Judge.
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ANIL K.NARENDRAN, Judge.
kkb.
/TRUE COPY/ PS TO JUDGE