Manjula Chellur, C.J.

1. The party before us being one and the same in both the appeal and the writ petition, these matters are clubbed together and disposed of by this judgment. Even otherwise, the issue involved is common to both the matters.

2. The writ petitioner-appellant is before us. So far as appeal is concerned, it is directed against the judgment of the learned Single Judge in W.P.(C) No.4149 of 2013 declining to quash Ext.P16, the rejection of claim of the appellant to extend building tax exemption to the appellant. W.P.(C)No.6154 of 2013 is filed challenging Ext.P18 dated 13.02.2013, orders passed by the original authority, i.e., the Tahsildar, Mukundapuram Taluk, Thrissur assessing the building tax.

3. It is necessary to narrate certain facts in order to understand the real issue of controversy involved in the above matters:

M/s.Dream World Water Park, Athirappally Road, Chalakudy, Thrissur approached this Court challenging assessment of building tax as per Ext.P1 claiming an amount of Rs.8,38,800/- referring to total plinth area as 5124.64 square metres (4602.45 as commercial building and 522.19 as residential building). Ext.P1 assessment order dated 1.2