JUDGMENT :

The petitioner, a Catholic Church, has filed the present writ petition impugning the orders rejecting its claim for exemption of the building from payment of building tax and luxury tax. Ext.P1 is the order of the Tahsildar dated 26.10.2015 assessing the area of the petitioner's building as 282.28 sq.metres and demanding onetime tax and luxury tax for the year 2015-16 onwards. Even though the petitioner filed appeal against Ext.P1, the Sub Collector referred the matter vide Ext.P3 dated 6.2.2016 to the Government for deciding the question of exemption of petitioner's building from payment of tax. The Government, vide Ext.P4 dated 7.2.2022, rejected the claim of the petitioner and restored Ext.P1 order of the Tahsildar. Hence, the petitioner is before this Court in the present writ petition challenging the aforesaid Exts.P1, P3 and P4 orders.

2. The petitioner has constructed the building having a plinth area of 277.84 sq.metres. On report of the concerned Village Officer, notices were issued to the petitioner for assessing one time building tax on the said building. However, despite service of notices, no objections were filed. Thereafter, the charge officer made measureme