CLASSIC MOTORS, Vs. STATE OF KERALA, REPRESENTED BY THE REVENUE SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND OTHERS

JUDGEMENT

(1.) The petitioner has approached this Court aggrieved by Ext.P3 assessment order, and Ext.P5 order of the Government, rejecting an application submitted by the petitioner, for exemption from building tax, of a building owned by the petitioner. The facts in the writ petition would indicate that the petitioner is carrying on business under the trade name of 'Classic Motors', and as an authorised dealer of M/s.Piaggio - ape. The building owned by the petitioner houses not only a showroom but also an office and repair facility for the vehicles in question. The petitioner had applied for exemption under the Building Tax Act, before the Government, claiming exemption for the building as a workshop/factory. The Government considered the exemption claim preferred by the petitioner, and found that, inasmuch as a major portion of the building was used for the purposes of the showroom, and only a small portion was used as a repair area for the vehicles in question, the building itself would not qualify for exemption under the Building Tax Act.

(2.) I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

(3.) On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that, by the judgment dated 18.01.2017 in W.P.(C).17920/2013, this Court had, while considering the same issue with regard to levy of building tax on buildings which housed showrooms as also workshops, found as follows: