1. Petitioner constructed buildings numbered as XII/832, XII/833-843 in Sy.No.353/2-2 of Komalapuram Village. The building was constructed in the year 1974. Initially the building was used as a factory which was also registered as an SSI unit. The pleadings also show that the actual date of occupation of the building was on 20/2/1974. In view of the provisions of Section 3 (1)(b) of the Kerala Building Tax Act exempting buildings which are used principally as factories from the levy of tax thereunder, the building was not assessed to building tax.

2. However, the factory functioned only upto 1989 and after renovating the building, the petitioner started a bar attached hotel in the building w.e.f. 3/11/1989 and it is still functioning. On the change of the user of the building as above, respondents initiated assessment proceedings under the Kerala Building Tax Act and issued an assessment order levying tax of `82,800/-. The appeal filed by the petitioner was dismissed by the Revenue Divisional Officer, Chengannoor.

3. Petitioner thereafter filed a revision before the District Collector and contended that the building is entitled to exemption from the levy of tax under the K