Joseph, J.

Common questions of law having arisen in the Original Petitions and Writ Appeals, they are being disposed of by a common Judgment.

2. The Government of Kerala issued Order dated 11-7-1986 wherein it was ordered that tourism will be treated as an industry. Concessions were announced. It included, inter alia, "exemption from building tax levied by the Revenue Department”. It was also stated in the said Order that action to amend the Kerala Building Tax Act will be taken separately. This position would appear to have been reiterated by its Order dated 30-11-1990. Therein, it was stated as follows:

"The Ordinance amending the Kerala Building Tax Act has been notified on 6-11-1990. Department of Taxes will issue the notification under Section 3A of the Ordinance."

Section 3A was inserted with effect from 6-11-1990. It reads as follows:

"3A. Power to make exemption.--(1) The Government may, if they consider it necessary so to do for the promotion of tourism, by notification in the Gazette make exemption from the payment of building tax under the Act in respect of any building or buildings the construction of which is completed during such period and in such areas as may be specified in the notification and having such specifications as may be prescribed in the rules in this behalf."

The said provision was, however, deleted with effect from 1-3-1993 by the Kerala Finance Act, 1993 (Act 13 of 1993). The Rules came into force as the Kerala Building Tax (Amendment) Rules, 1991 with effect from 11-10-1991. Rule 11A was added. It provides as follows:

"11a (1) The exemption contemplated in Section 3A of the Kerala Building Tax Act, 1975 shall be applicable to the building having the following specifications in such Tourism sector and the construction of which is completed during such period as may be specified in the notification,-

(i) Classified Hotels (1 to 5 star).

(ii) Hotels (which conform to the specification of the Department of Tourism of Kerala, Central Government).

(iii) Restaurants (approved by classification Committee) of the Government of India.

(iv) Amusement Parks and recreation centres approved by the Government.

(v) Ropways at tourist centres.

(vi) Construction of structure like Koothambalam/Auditorium etc. by schools/institutions teaching Kalaripayattu and traditional art form of Kerala.

(vii) Institution teaching surfing, sking, gliding, trekking and similar activities which will promote tourism.

(viii) Exclusive handicrafts emporiums (approved by the State/Central Apartment of Tourism).

(2) The area so notified shall be approved Tourist Centres and such other locations certified by a Committee consisting of Secretary to Government, Tourism Department, Secretary to Government, Tourism.

(3) The period of exemption shall be 10 years or such shorter period in respect of specific areas as may be notified in the Gazette based on the recommendation of the Committee."

3. It is not in dispute that a notification contemplated within Rule 11 A was not issued. The complaint of the petitioners and appellants is that they are not given the benefit of exemption from the Kerala Building Tax Act. In O. P. No. 20436/98, the allegation is that a major part of the construction of the building was completed in stages in 1986 - 1987 and the balance portion in 1991 - 1992. It is their case that the petitioner was granted the benefit of concessional tariff on the basis that it is classified as a Motel approved by the Department of Tourism. It is their case that Ext. P-13 is liable to be quashed. Ext. P-13 is the order noting that the petitioners have not complied with the provisions of Section 13(4) of the Act and a Revision cannot be entertained. They also seek a declaration that the amendment to Section 3A omitting Section 3A(1) with effect from 1-3-1993 cannot have any retrospective effect in relation to hotel buildings constructed prior to 1-3-1993. It is their case that the hotels established by them promote tourism and the Restauran