MATHEW P MATHAI Vs. STATE OF KERALA

JUDGEMENT

(1.) The order of the Assessing Authority under The Kerala Buildings Tax Act, 1975, for short, The Act, which stands confirmed by the orders of the Appellate Authority as also the Revisional Authority, is under challenge in this O.P.

(2.) According to the petitioner, the building in dispute is one used principally as factory and as such not liable to be taxed under the Act. S.3 of The Act (leaving out unnecessary parts) says that nothing in the Act shall apply to buildings used principally as factories or work shops. Sub-s.(2) thereof provides that if any question arises as to whether a building falls under sub-s.(1), it shall be referred to the Government and the Government shall decide the question after giving the interested parties an opportunity to present their case. Regarding the finality of the order the Government would pass, this is what sub-s.(3) of S.3 says:-

(3.) To substantiate his contention that the building is not liable to be taxed under The Act, the petitioner relied on Exts.P1 to P7 and P13 to P19. These documents prove that the building is used as a factory, the learned counsel for the petitioner submits. Without considering these aspects of the case, according to the learned counsel, the authorities concerned ie. the assessing authority as also the Appellate and Revisional Authorities, have found that the building is liable to tax under The Act. It can be seen from the Appellate Order as also the Revisional Order that the petitioner had specifically raised the point relatable to the provisions contained in S.3 of The Act. The Appellate Authority after considering the arguments in this regard has found that the building is not entitled to the exemption provided for under S.3. This order has been confirmed by the Revisional Authority as is seen from Ext. P12.