JUDGMENT

S.B. Sinha, J. —

1. These appeals involving similar questions of facts and law were taken up for hearing together and are being disposed of by this common judgment.

2. Appellants herein are owners of hotels situated at different parts of the State of Kerala. By reason of a policy decision adopted by the Central Government, ‘tourism’ was declared to be an ‘industry’. The State of Kerala adopted the said policy of the Central Government. Pursuant to the said policy decision, various incentives were to be granted. It was declared that “Tourism” will be treated as an `Industry’ and the concessions available to the’ tourism industry’ were:

“(i) Subsidy for prepration of feasibility/project report.

(ii) Investment subsidy limited to 10% thereof.

(iii) Incentive for training local manpower.

(iv) Augmenting availability of funds from State Financial Corporations.

(v) Concession in electricity and water charges.

(vi) Allocation of land at concessional rate.

(vii) Exemption from building tax levied by the Revenue Department. (Action to amend the Kerala Buildings Tax Act 1975 will be taken separately).”

3. Apart from the concession in electricity and water charges and payment of buil