IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 5559 of 2005(J) ------------------------- PETITIONER: ------------ P.P.ABDU, AGED 43 YEARS, S/O.UNNEEN HAJI, PROPRIETOR, FARHANATH CERAMICS, VALIYAKUNNU P.O., VALANCHERRY(VIA), MALAPPURAM DISTRICT. BY ADV. SRI.P.K.IBRAHIM RESPONDENTS: ------------- 1. THE TAHSILDAR, TIRUR. 2. THE VILLAGE OFFICER, IRUMBILIYAM. BY G.P. SRI.TEK CHAND FOR R1 & 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: PHOTOCOPY OF NOICE DT.16.10.04 ISSUED BY R1. P2: PHOTOCOPY OF DEMAND NOTICE DT.22.1.05 ISSUED BY R2. P3: PHOTOCOPY OF REPRESENTATION DT.12.2.05 SUBMITTED BY PETITIONER BEFORE THE RESPONDENTS. P4: PHOTOCOPY OF LICENCE DT.13.12.04 ISSUED BY THE SECRETARY, IRIMBILIYAM GRAMA PANCHAYATH. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.5559 of 2005 .................................................................... Dated this the 27th day of June, 2008. JUDGMENT Petitioner is challenging assessment and demand of building tax in respect of a building where petitioner is making bricks, both hollow and solid. In view of the controversy, this court directed the Tahsildar to conduct inspection and file a report in this court. Government Pleader by reference to the report confirmed that the building on inspection was found to be used for manufacture of bricks. Therefore, petitioner's building is entitled to exemption from building tax as a factory building. The W.P. is accordingly allowed quashing the impugned assessment and demand of building tax for the factory building. C.N.RAMACHANDRAN NAIR Judge pms