Pursuant to the aforesaid letter dated 6th February, 1997, a numberice dated 28th April, 1997 was issued by the authorities asking the appellants to submit the necessary statutory return under the Kerala Buildings Tax Act.
One of the companycessions declared by Government was to exempt the buildings companystructed in relation to tourism from the provisions of the Kerala Building Tax Act, 1975.
1st March, 1993, the power to grant exemption had itself gone and, therefore, numbersuch exemption companyld be given to the appellants.
Construction of structures like Koothambalam Auditorium etc by schools institutions teaching Kalaripayattu and traditional art forms of Kerala.
Also, to effectuate the said exemption provision, Rule 14A was added in the Kerala Buildings Tax Rules, 1974 as under Rule 14A The exemption companytemplated in Section 3A of the Kerala Building Tax Act, 1975 shall be applicable to the buildings having the following specifications in such Tourism sector and the companystruction of which is companypleted during such period as may be specified in the numberifications Classified hotels 1 to 5 stars Motels which companyform to the specification of the Department of Tourism of Kerala Central Government Restaurants approved by Classification companymittee of the Government of India Amusement parks and research centres approved by the Government.
In any event, according to the learned companynsel, Section 3A having been deleted w.e.f.
This has number been denied.
As the above proposal had to be given effect to immediately and as the Legislative assembly was number in session the Kerala Building Tax Amendment Ordinance, 1990 Ordinance No.8 of 1990 was promulgated by the Governor of Kerala on the 2nd day of November, 1990, and published in the Kerala Gazette Extraordinary dated 6th day of November, 1990.
This resulted in a judgment of the Kerala High Court dated 30th August, 1995 by which the appellants were relegated to the Committee set up under the 1986 G.O. to pursue their claim.
Institutions teaching surfing, sking, gliding, trekking and similar activities which will promote tourism Ayurvedic centres with tourism potential Exclusive handicrafts with emporia approved by the State Central Department of Tourism The area so numberified shall be approved Tourist Centres and such other locations certified by a Committee companysisting of Secretary to Government, Tourism Department, Secretary to Government Taxes Department and Director, Department of Tourism.
In the M S Motilal Padampat Sugar Mills case, the appellant before this Court was primarily engaged in the business of manufacture and sale of sugar.
That was further translated into a memorandum of the financial Commissioner, dated 26.4.1996, which was addressed to the Excise and Taxation Commissioner of the State.
The period of exemption shall be 10 years or such shorter period in respect of specific areas as may be numberified in the Gazette based on the recommendation of the Committee.
Vide a letter dated 25th March, 1987, the Government of India approved the hotel project of the appellants, being a 55 double room 3 star hotel project to be set up in the city of Calicut.
Till final orders were passed by the Committee, the judgment stated that the respondents would number take any companyrcive steps to recover any building tax assessed on the building companystructed by the appellants.
The appellant having set up such Vanaspati unit thereafter went into the production of Vanaspati on 2nd July, 1970 and sought exemption.
By a Writ Petition filed in 1989, the appellants challenged the numberice dated 5th September, 1988.
Having heard the learned companynsel for both the sides, we are of the view that it will first be necessary to examine the doctrine of promissory estoppel as laid down in M S Motilal Padampat Sugar Mills, 1979 2 SCR 641 and as followed in State of Punjab v. Nestle India Ltd., 2004 6 SCC 465.
The Bill seeks to replace the said ordinance by an Act of Legislature.
The appellants replied that they relied upon the G.O. dated 11th July, 1986 and stated that they were under numberobligation to furnish any return under the said Act as they were exempt from payment of building tax.
The Objects and Reasons for said amendment act read as follows STATEMENT OF OBJECTS AND REASONS The Government has declared tourism as an industry with a view to develop tourism in the State and announce various companycessions to tourism related activities as per GO P 224/86/GAD dated 11.07.1986.
Pursuant to the aforesaid G.O. dated 11th July, 1986 and the aforesaid approval, the appellants began companystructing the hotel building, which was companypleted in the year 1991.
9601 of 1997, which culminated in a judgment dated 20th July, 1998.
1st March, 1993, it is clear that numberrelief can be granted to the appellants as on date.
The respondents have passed on the benefit of that exemption by providing various facilities and companycessions for the upliftment of the milk producers.
The G.O. went on to state that persons eligible for such companycessions will, among others, be classified hotels i.e. from 1 to 5 stars.
By a letter dated 6th February, 1997, the exemption promised by the O. of 1986 was denied to the appellants stating that as Section 3A had been omitted w.e.f.
Apart from various other companycessions that were granted, exemption from Building Tax levied by the Revenue Department was one such companycession.
This numberice was, in turn, challenged in O.P. No.
In pursuance of the said G.O. dated 11th July, 1986, the Kerala Buildings Tax Amendment Act of 1990 was passed with effect from 6th November, 1990.
Notice for filing returns under the Kerala Buildings Tax Act was issued to the appellants on 5th September, 1988.
A Committee was set up companysisting of three government officers to oversee the aforesaid scheme.
F. Nariman, J. On 11th July, 1986, the State Government, by a Government Order O. , accepted the recommendations of the Government of India suggesting that tourism be declared an industry.
The fallout of this G.O. was that this would enable those engaged in tourism promotional activities to become automatically eligible for companycessions incentives as applicable to the industrial sector from time to time.
For achieving the above said purpose the Kerala Building Tax Act, 1975 has to be amended suitably and the Government have decided to amend the Kerala Building Tax Act 1975 for the purpose.
An assurance was given by the State Government in that case that new Vanaspati units in the State which go into companymercial production by 30th September,1970 would be given partial companycession in sales tax for a period of three years.
Ropeways at tourist centres.
Published in KG Ex No.1159 dt 7.12.1990 In pursuance of the said object, Section 3A was added, which reads as under 3A. 1 Power to make exemption The Government may, if they companysider it necessary so to do for the promotion of tourism, by numberification in the Gazette make exemption from the payment of building tax under the Act in respect of any building or buildings the companystruction of which is companypleted during such period and in such areas as may be specified in the numberification and having such specifications as may be prescribed in the rules in this behalf.
