The main legal point established in the judgment is the interpretation of the relevant sections of The Kerala Building Tax Act, 1975, and the conclusion that the building in dispute should be assessed as one unit for the purpose of levying the tax.

1. The respondents in Civil Miscellaneous reference No. 1/85 of the District Court, Kozhikode are the revision petitioners. The District Court by the order under challenge has answered the reference under S.12 of The Kerala Building Tax Act, 1975, Act 7/1975, for short, The Act, against the petitioners.

2. The learned Government Pleader raised a preliminary objection that the revision is not maintainable. Dilating on this point he submitted that the decision of the District Court cannot be said to be a'case decided' within the meaning of S.115 C.P.C. in view of the provisions contained in sub-section (3) of S.12, 13 and S.14. The scope and effect of these sections therefore require to be considered. Sub-section 3 of S.12 says that the Appellate Authority, on receipt of the decision of the District Court on the question of law referred to it under S.12(1), shall pass the final order on the appeal in conformity with such judgment. S.13 empowers the District Collector to revise the order of the Appellate Authority either suo motu or on application by an aggrieved party. The District Collector however, has no power to revise the order of the District Court under S.12(3). S.14 provides that the Government may, on application by any person aggrieved, call for and examine the record of any order passed by the District Collector suo motu under S.13(1), for the purpose of satisfying themselves as to the propriety or regularity of such order and pass such order in reference thereto as they think fit. This section empowers the Government to call for and examine the records of any order passed by the District Collector under S.13(1), not for considering whether the District Collector was justified in accepting the judgment of the District Court under S.12(3) but only for the limited purpose of satisfying themselves as to the propriety or regularity of such order and pass such order in reference thereto as they think fit. For instance if the District Collector refuses to accept the judgment of the District Court under S.12(3) and passes an order under S.13(1) which reflects his own view on the question of law referred to the District Court, then that order must be held to be an improper order warranting interference under S.14. In exercise of this power the Government therefore cannot revise the order of the District Judge. In other words neither the District Collector nor the Government can revise the order of the District Court under S.12(3). The order of the District Court under S.12 therefore must be treated as a 'case decided'. That a case decided by a court subordinate to the High Court is revisible is a proposition well established. The order of the District Court under S.12 therefore is revisible under S.115 C.P.C. The preliminary objection as to the maintainability of the revision therefore is not sustainable. The same therefore is rejected.

3. Coming to the merits of the case: The building in question is owned by the petitioners. The building admittedly was constructed after the first day of April, 1973 and therefore the same is liable for building tax.

4. According to the petitioners the building is owned by them in co-ownership and therefore the same must be deemed to consist of seven separate buildings owned by them separately, for the purpose of levying the tax. The question thus arising for consideration is: Is the building which is a cinema theatre, liable to be assessed as one independent building or as separate buildings, as contended for by the petitioners. The answer to this question depends upon the construction of the relevant sections including the charging section contained in The Act.

5. S.5 is the charging section. It provides that subject to the other provisions contained in this Act, there shall be charged a tax (hereinafter referred to as 'building tax') at the rate specified in the Schedule in respect of every building the construction of which is completed on or after the 1st day of April, 1973, and t