ORDER :

[S. Manikumar, J.]

1. Before the Kerala Lok Ayukta, respondent No.2 preferred a complaint stating that his building bearing No.UGPX/277/C of Ulickal Grama Panchayat, which was being used for running a wooden furniture manufacturing workshop, was wrongly assessed to building tax by the Tahsildar, Iritty vide assessment order issued under the Kerala Building Tax Act, 1975 and he has remitted a sum of Rs.18,332/- under pressure from the Village Officer, Vayathur.

2. Placing reliance on section 3(1)(b) of the Kerala Building Tax Act, 1975, he has sought for exemption from payment of tax. However, all the authorities including the Government as per G.O.(Rt)No.919/17/Rev. dated 04.03.2017 have rejected the request for exemption. Being aggrieved, he has approached the Lok Ayukta.

3. After referring to the statutory provisions, section 3(1) (b) of the Act and the materials placed, Lok Ayukta, vide order in Complaint No.1523/2015 dated 17.06.2022, came to the conclusion that the complainant was running only a furniture unit/workshop in the building in question and thus entitled to exemption. Paragraphs 8 and 9 of the order in Complaint No.1523/2015 are extracted :

“8. In the above circu