JUDGMENT :

Mathrubhumi Printing & Publishing Co. Ltd./the petitioner, a public limited company, has filed the present writ petition through its Managing Director, challenging the Ext.P3 order wherein the building tax has been imposed on 6159.97 sq m, area of factory premises of the petitioner situated in Ramanattukara Village, Kozhikode District.

2. The petitioner is one of the leading printing and publishing unit that publishes weekly, fortnightly, monthly and annual magazines, papers, yearbooks, etc., having wide circulation, besides printing a number of books on various topics of selected authors. The petitioner had constructed a building for housing its printing unit in Ramanattukara Village, Kozhikode District.

3. The petitioner has been granted a license under the Factories Act in respect of the said building. The 1st respondent, vide impugned order dated 06.02.2023 in Ext.P3, had divided the factory building into two parts, i.e., (i) 14503.03 sq m as factory and the balance of 6159.97 sq m as the area used for ‘other purposes’. While rejecting the application of the petitioner for exemption for payment of building tax under Section 3(1)(b) of the Kerala Building Tax Act 1975 (f