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