J U D G M E N T

This writ petition is submitted by the Kerala Transport Development Finance Corporation Ltd., challenging the Ext.P6 order passed by the Government rejecting the claim raised by the petitioner for exemption under the provisions of Kerala Building Tax Act , 1975. The question that arises in this writ petition pertains to a building constructed by the petitioner corporation, on the basis of a BOT Scheme. The exemption was claimed under Sec.3(1)(a) of the . The same was, however, rejected as per Ext.P6 and this writ petition is filed, challenging the same.

2. The main contention raised by the petitioner is that, Ext.P6 order was passed without hearing the petitioner and also that, the petitioner being a Government owned company, is entitled to exemption under Sec.3(1)(a) of the Kerala Building Tax Act ,1975.

3. After considering all the relevant aspects, I find that, the contentions raised by the petitioner cannot be accepted. This is particularly because, as per Sec.3(1)(a) of the Kerala Building Tax Act ,1975, what is exempted is the buildings owned by the State of Kerala or Government of India or local authorities. As far as the petitioner is concerned, it is o