Manjula Chellur, J.

1. The appellant herein was the writ petitioner before learned Single Judge, who is aggrieved by the judgment of learned Single Judge dated 23.10.2013.

2. It is not in dispute that the appellant/petitioner was the owner of 5 cents of property in Survey No.173/3 of Puthukad Village of Palakkad District. As per the revenue records, it is described as 'Nilam'. Therefore, he approached the Revenue Divisional Officer, Palakkad seeking conversion of land for construction of a residential building. Admittedly, as per Ext.P3, such permission was granted by RDO, Palakkad by virtue of provisions of Kerala Land Utilisation Order of 1967. It is not in dispute that such permission was granted subject to condition that it should be utilised for the purpose for which it is granted apart from other conditions. In the remaining land he was directed to cultivate paddy.

3. Apparently, appellant constructed a building in this 5 cents of land i.e., four shop rooms in the ground floor and a residential building in the first floor. This came to be assessed for building tax under the Kerala Building Tax Act, 1975 as per Ext.P4 and tax was also paid for 3 to 4 years subsequently.