JUDGMENT

The petitioner, is the owner of a building used for running a dealership in Toyota vehicles. According to the petitioner, the said building is used for accommodating a showroom, workshop and a service center. The question that arises for consideration in this writ petition relates to the exemption for the building from the payment of building tax as contemplated under Section 3 (1)(b) of the Kerala Building Tax Act , 1975.

2. The petitioner was subjected to an assessment as per Ext.P1 order by the 4^th respondent-Tahsildar, imposing a tax liability of Rs.31,52,700/-. The petitioner submitted an application as evidenced by Ext.P2, seeking exemption under Section 3 (1)(b) of the Kerala Building Tax Act , 1975, before the Government. The petitioner simultaneously challenged the assessment order by approaching this Court by filing W.P.(C). No.9033/2021 which resulted in Ext.P5 order, in which, the petitioner was relegated to invoke the statutory remedy of appeal. Accordingly, an appeal was submitted before the 3^rd respondent and as per Ext.P6, the said application was rejected, mainly on the ground that, the plinth area of the building used for showroom, is higher than the a