MAYFLOWER HOTELS P LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Common questions of law having arisen in the Original Petitions and Writ Appeals, they are being disposed of by a common Judgment.

(2.) The Government of Kerala issued Order dated 11-7-1986 wherein it was ordered that tourism will be treated as an industry. Concessions were announced. It included, inter alia, "exemption from building tax levied by the Revenue Department". It was also stated in the said Order that action to amend the Kerala Building Tax Act will be taken separately. This position would appear to have been reiterated by its Order dated 30-11-1990. Therein, it was stated as follows:

(3.) The area so notified shall be approved Tourist Centres and such other locations certified by a Committee consisting of Secretary to Government, Tourism Department, Secretary to Government, Tourism.