Levying building tax by treating rented residential building as commercial building is unsustainable

P.K. Shanmughan Vs District Collector (Kerala High Court) Held that building constructed as residential building and given on rent for residential purpose cannot be treated as commercial building for levying building tax. Facts- The petitioner has contention that the order passed by the Tahsildar is unsustainable, since the building is a residential building as provided under Section 2(I) of the Act, 1975. However, the Tahsildar has assessed the building including garage. Petitioner also contended that the assessment was done by the Tahsildar on remand by the appellate authority re­assessing ...