Thottathil B. Radhakrishnan, J.

The writ petitioner is the appellant.

2. The petitioner constructed a building in an item of land belonging to her. When notice under Section 9(2) of the Kerala Building Tax Act, 1975, hereinafter referred to as 'the Act', was issued to her, she claimed exemption. Instead of referring that application for exemption to the Government in accordance with Section 3 of the Act, the Tahsildar concluded the assessment and issued assessment order and demand. Those were challenged by the petitioner before this Court through W.P.(C) No.29425 of 2010. The afore-noted facts are discernible from the judgment rendered in that writ petition on 29.09.2010 whereby this Court found fault with the Tahsildar having concluded the assessment without forwarding the application for exemption to the Government for consideration in accordance with law. The assessment and demand were set aside and the Tahsildar was required to forward the application for consideration of the Government which is provided for under Section 3(2) of the Act. Thereafter, the Government issued Ext.P2 order dated 03.01.2014 denying exemption. That was challenged before the learned single Judg