WP(C) Nos.4981, 5083, 9303, 9397, 9977, 10095 & 10120 of 2007

Common questions arise for decision in these Writ Petitions. Therefore, they are heard and disposed of by this common judgment. The main point that arises for decision in these cases is whether the petitioners, who are builders of residential apartments, are entitled to get the benefit of the second explanation to Section 2(e) of the Kerala Building Tax Act. The said explanation reads as follows:

"Where a building consists of different apartments or flats owned by different persons and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building."

2. Essentially, whether the petitioners are entitled to get the benefit of the above quoted explanation is a question of fact, which cannot be decided in a Writ Petition. It has to be decided by the fact finding authorities. But, alleging that the decision making process is vitiated, the petitioners have directly approached this Court. Since I find considerable force in their submission, these Writ Petitions are entertained.

3. The petitioners in these Writ Petitions are builders, who