The appeal emphasizes the necessity for government exemption from building tax consideration, irrespective of prior payments made.

A.Muhamed Mustaque, J.

Having considered the issue involved in this matter, it is appropriate for the appellant to approach the Government seeking exemption from building tax, notwithstanding the fact that they have already paid the tax. It is for the Government to decide whether to grant exemption retrospectively and order a refund of the amount. While considering the request for exemption, the Government shall also take into account the judgment of the Apex Court in Government of Kerala and Another v. Mother Superior Adoration Convent ; [2021(2) KHC 188]

Therefore, with liberty to approach the Government as above, this writ appeal stands disposed of. We make it clear that the dismissal of the writ petition will not stand in the way of the Government taking an appropriate decision in accordance with law.