The question that arises for consideration is whether the rectification applications filed by the petitioner under section 6(6) of the Kerala Tax on Luxuries Act (hereinafter referred to as the Act for short) are maintainable, justifying an order for its consideration?

2. Petitioner contends that it has established an Ayurvedic Hospital, which has obtained registration under the Act, the certificate of which is Ext.P1. Treating the establishment as a hotel, the 1st respondent passed Ext.P2 order of assessment for the assessment years 2003-04 to 2007-08. The 1st appellate authority modified the assessments, but on further appeals, the Appellate Tribunal passed Ext.P3 order, allowing the appeals filed by the petitioner and dismissing the appeals filed by the State against the modification ordered by the Appellate Authority. Department challenged the Tribunal's order by filing O.P(c) No.1928/12 before this Court. The case was disposed of by Ext.P4 judgment. In this judgment, this Court held thus;

"The question, however, to be considered is whether the establishment of respondent was essentially a hospital or it was essentially a tourist resort where extensive facilities for