Dr. Kauser Edappagath, J. The common issue involved in both these appeals is whether a canopy constructed by the appellants at their petrol pumps could be treated as a building for the purpose of assessment of property tax under Section 233 of the Kerala Municipality Act (for short, 'the Act').

2. The appellants are running fuel stations. They constructed a canopy with sheets over the dispensing unit of the civil stations, which, according to them, are to protect the dispensing units. The 1st respondent assessed the said canopy to property tax and made a demand. The appellants challenged the assessment and demand of property tax by filing writ petitions.

The learned Single Judge dismissed the writ petitions vide the impugned judgment. It is challenging the judgment that the appellants are before us.

3. We have heard Sri.A.N.Santhosh, the learned counsel for the appellants, Sri.Anoop V.Nair, the learned Standing Counsel for the North Paravur Municipality and Sri.V.K.Shamsudheen, the learned Senior Government Pleader Section 233 of the Act empowers the Council of the Municipality to levy property tax on every bui