This writ petition relates to demand for building tax under the Kerala Panchayat Raj Act from the petitioner. The petitioner is a company running a five star hotel within the jurisdictional limits of the 2nd respondent Panchayat. By a notice dated 28.6.2001, the petitioner was directed to pay building tax of ` 29,81,600/- under the Kerala Panchayat Raj Act and ` 1,49,080/- as library cess for the period from 1.4.2001 to 31.3.2002. Against the demand, the petitioner filed a revision petition before the Standing Committee on Taxes of the Panchayat, which was disposed of by order dated 27.7.2001 reducing the tax and cess to ` 26,83,414/- and ` 1,34,172/- respectively. On appeal, the Panchayat Committee, by resolution dated 25.8.2001, reduced the same further to ` 22,36,200/- and ` 1,11,810/- respectively. The petitioner filed a further appeal to the Deputy Director of Panchayats, which was disposed of by Ext.P1 order dated 14.01.2002, directing the Panchayat to fix the tax as directed therein. The petitioner challenged the said order in O.P.No.7137/2002 and obtained Ext.P2 order of stay. During the pendency of the original petition, demand notices were issued fixing the tax