C.R.

Ramachandran Nair, J.

The connected Writ Appeals, one filed by the hotelier and the other filed by the State, arise from same judgment of learned Single Judge wherein he upheld the assessment and demand of building tax in respect of the hotel building, but waived the interest payable for belated payment of tax. While the hotelier has filed the Writ Appeal pressing for exemption, Government has filed Writ Appeal against the observation made by the learned Single Judge that the State has done a moral wrong to the hotelier and against waiver of interest granted by the learned Single Judge on this ground. We have heard Sri.George Thomas Mevada, counsel appearing for the hotelier and the Government Pleader appearing for the State and Governmental authorities.

2. The case of the hotelier is that they constructed a hotel at Munnar essentially to cater to the needs of the tourists visiting Kerala based on Ext.P1 issued by the Government of Kerala by which State Government following guidelines issued by the Central Government declared tourism as an industry and offered various incentives including exemption from building tax based on amendment to be made to the Kerala Buildi