IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH JANUARY 2008 / 18TH POUSHA 1929 OP.No. 1223 of 2003(U) ----------------------------------- PETITIONER: -------------------- YENKAY COMPLEX (PVT) LTD., AZHINHILAM, MALAPPURAM DISTRICT, A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1956, REPRESENTED BY ITS MANAGING DIRECTOR, N.K.MOHAMMED. BY ADV. SRI.T.H.ABDUL AZEEZ RESPONDENTS: ------------------------- 1. THE SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, ERANAD TALUK, MANJERI, MALAPPURAM DISTRICT. BY GOVERNMENT PLEADER SRI. K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss ORDER ON C.M.P.NO.2123/2003 IN O.P.NO.1223/2003 U DISMISSED 8/01/2008 SD/- C.N.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER NO.GOIT/MAS/HTL/APL/ICER/99(9) DTD. 24/06/99 TO THE PETITIONER. EXT.P2: COPY OF THE GOVERNMENT ORDER NO.224/86/GAD DTD. 11/07/86. EXT.P3: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE HON'BLE MINISTER OF REVENUE, GOVT. OF KERALA, THIRUVANANTHAPURAM. EXT.P4: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DTD. 14/12/2002. EXT.P5: COPY OF THE ORDER NO.SR-P3-1853/01-02. EXT.P6: COPY OF THE DEMAND NOTICE NO.SR.P3-1853/01-02 DTD. 20/12/02. EXT.P7: COPY OF THE ORDER DTD. 29/11/2002 IN C.M.P.NO.60216/02 IN O.P.NO.9820/1999 OF THE HIGH COURT OF KERALA. /TRUE COPY/ P.A.TO JUDGE Kss C.N.RAMACHANDRAN NAIR, J. ========================= O.P.NO.1223 OF 2003 ========================= Dated this the 8th day of January 2008 JUDGMENT Petitioner claimed exemption from building tax in respect of a hotel building on the ground that tourism industry is given exemption by the government. However all the cases filed for the same purposes were dismissed as the Government has not granted exemption to hotel buildings. Therefore, this Original petition is also dismissed as devoid of any merit. C.N.RAMACHANDRAN NAIR, JUDGE css/ C.N.RAMACHANDRAN NAIR,J. O.P.1223/2003 JUDGMENT 8/1/2008