C.N. Ramachandran Nair, J.

1. The petitioner is a limited company running a hospital by name, Medical Trust Hospital, at Ernakulam. The Tahsildar issued notice to the petitioner proposing building tax assessment on the hospital building vide notice Ext. P1 dated 16.4.1999. The petitioner filed a detailed reply claiming exemption from building tax in respect of the hospital - building on the ground that the building is principally used for charitable purposes and hence exempt from building tax under S.3(1)(b) of the Kerala Building Tax Act, 1975, hereinafter called the "Act". Since the question of exemption was raised by the petitioner, the Tahsildar referred the matter to the Government for decision under S.3(2) of the Act. The Government after hearing the petitioner's objections issued Ext. P4 order whereunder building tax exemption claimed by the petitioner in respect of the hospital building was rejected for the reason that the petitioner was not rendering "free medical relief " but was charging fees and remuneration for treatment and services rendered in the hospital. Pursuant to Ext. P4 order of the Government, the Tahsildar issued building tax assessment and demand not