JUDGMENT

Dated this the 10th day of March, 2025 The short question that arises for consideration in the Writ Petition is whether the petitioner’s premises could be termed a ‘factory,’ entitling it to claim exemption from payment of building tax that would otherwise be payable under the Kerala Building Tax Act, 1975 (hereinafter referred to as “the Act of 1975”).

2. Petitioner is an incorporated entity engaged in the business of storing, pumping and transporting petroleum Class B and edible oils. Petitioner has for the said purpose put up at Thoppumpady Village, 12 tanks for storing Petroleum Class B each having a capacity of 17380 KL and 9 vegetable oil tanks for storing edible oils, each having a capacity of 292215 KL. Permission in the said respect had been granted to the petitioner under Section 41 A of the Factories Act, 1948 by the Labour and Rehabilitation Department of Government of Kerala as revealed by Ext.P1. Petitioner had also been granted Ext.P2 licence by the Department of Factories and Boilers, Government of Kerala. Ext.P3 licence to import and store petroleum in the facility put up has also been secured by the petitioner from the Dy. Chief Controller of Explosives