Separate assessment under building tax law requires proof of joint construction cost, not just an agreement to share expenses.

Separate assessment of different floors under the Kerala Building Tax Act was available only where the units were owned by different persons and the construction cost was actually met jointly by all such owners under Explanation 2 to section 2(e). A mere agreement to contribute respective shares did not prove joint payment of construction cost. In the absence of proof satisfying that statutory condition, the building could be treated as one unit for assessment. The claim for separate assessment therefore failed, and the levy was sustained.

---

---

Issues: Whether the ground and first floors of the building, owned by different persons, were liable to be assessed separately under the Kerala Building Tax Act on the basis that the construction cost was met jointly.

Analysis: Section 2(e) of the Kerala Building Tax Act, 1975, read with Explanation 2, treats different apartments or flats as separate buildings only where they are owned by different persons and the cost of construction was met by all such owners jointly. The existence of an agreement between the parties to contribute their respective shares did not establish that the construction cost was actually met jointly. In the absence of proof satisfying Explanation 2, the authorities were justified in treating the building as one unit and sustaining the levy.

Conclusion: The claim for separate assessment failed and the assessment was upheld.

---