JUDGMENT :

Petitioner is a private limited company and it owns a manufacturing industrial unit in an Industrial Development Area declared by the State Government namely, Kalamassery Industrial Development Area (HMT Industrial Estate, Kalamassery). According to the petitioner, the company has secured all statutory permissions and licenses from the Secretary of the Kalamassery Municipality/the first respondent and the General Manager, District Industries Centre/the third respondent. It is further submitted that by the end of October 2013, the petitioner company constructed a new factory building having an extent of 724.97 sq.metres in accordance with law. The grievance highlighted by the petitioner is in respect of an action taken by the Secretary of the Municipality as per Exts.P10 and P11. Ext.P10 is an order passed by the Secretary dated 4.1.2016 levying the property tax of Rs.4,79,573/-for the period 2013-14 to 2015-16. Ext.P11 is a statutory demand raised on 4.1.2016 to recover the tax. It is thus basically challenging the legality and correctness of the levy and demand, the writ petition is filed.

2. The paramount contention advanced by the petitioner is that as per Section 450(i) of the Kerala Municipality Act, 1994 as well as Section 6 of the Kerala Industrial Single Window Clearance Act 1999, all industrial undertakings established or proposed to be established in industrial areas declared by Government are exempted from obtaining building permit from Local Self Government Institutions, Town Planning Department and other authorities. It is also the case of the petitioner that even prior to the above enactments, the Government of Kerala as per Ext.P8 order had exempted such industrial units from obtaining clearances from local bodies. That apart the State of Kerala has clarified the same as per Ext.P9 circular. The sum and substance of the contention of the petitioner is that the said legal aspects pointed out by the petitioner would make it clear that the petitioner, who is functioning in the notified industrial estate is exempted from obtaining building permit to establish or to construct a factory building or any other building in the industrial area. However, it is submitted by the learned counsel for the petitioner that the Secretary of the Kalamassery Municipality has illegally and incorrectly classified petitioner’s factory building as an unauthorized building for the purpose of levying municipal property tax and issued the demand notices.

3. The State Government has filed a detailed counter affidavit basically supporting the contentions advanced by the petitioner and has also pointed out the benefits enjoyed by an establishment like the petitioner on the basis of various Government Orders. Among other contentions, it is submitted that land to an extent of 10.65 cents comprised in Sy.No.1037/10 (Re.Sy.No.121/2, Block-6) of Thrikkakkara North Village, Ernakulam District along with B7 shed thereon was allotted in Hire purchase basis in favour of M/S Homarc slides and control (P) Ltd. subject to the conditions stipulated in G.O. (MS)No.294/06/RD dated 07.10.2006 of Revenue (A) department (Ext.P1). An extent of 13 cents in Sy.No.121/2, Part in block No.6 of Thrikkakara in contiguous to its assigned land was also allotted in hire purchase basis to them for expanding its existing activity as per proceedings No.B2/1436/07 dated 26.11.2007 the GM, DIC, EKM (Ext.P2). Also an extent of 7 cents of vacant land, near to the unit comprised in Sy.No.121/2 part in Thrikkakara North Village in HMT AIE, Kalamassery was allotted on hire purchase basis as per proceedings No.B2/1436/09 dated 17.1.2011 of the GM, DIC, EKM. Hence total extent of land allotted to M/S Holmarc Slides & Controls (P) Ltd. was 30.0625 cents including 10.625 cents of assigned land. It is also submitted that the petitioner has submitted application on 18.02.2009 for getting approval for a building proposed to be constructed in the 13 cents of land comprised in Sy.