1. In this Original Petition filed under Art.227 of the Constitution of India, petitioner challenges Ext. P5 order passed by the Tribunal and seeks a declaration that the petitioner’s establishment is an Ayurvedic Hospital providing traditional Ayurvedic treatment and that it is liable to pay luxury tax under the Kerala Tax on Luxuries Act, 1986 , (hereinafter referred to as ‘the Act’ for short), only w.e.f. 01/04/2008.

2. Heard the learned Senior Counsel appearing for the petitioner and also the Special Government Pleader appearing for the respondents.

3. Ext. P2 is an order of assessment passed against the petitioner under the Act for the assessment years 2003-04 to 2007-08 treating the petitioner’s establishment as a Hotel as defined under S.2(e) of the said Act. The appeals filed against Ext. P2 order were disposed of with modifications. Aggrieved by the order, petitioner and the revenue filed appeals to the 2nd respondent Tribunal. By Ext. P3 common order, Tribunal allowed the appeals filed by the petitioner accepting the contention that its establishment is a Hospital and dismissed the appeals filed by the Revenue.

4. The Revenue challenged Ext. P3 order of the Tribunal in