M/S Manuelsons Hotels Private Limited vs State Of Kerala & Ors

The Supreme Court upheld the validity of the Kerala Building Tax (Amendment) Act, 1990, which introduced Section 3A allowing exemptions from building tax for tourism-related constructions. The Court found that the Government Order dated 11th July 1986, declaring tourism as an industry, provided a legitimate basis for the amendment. The Court ruled that the appellants, having constructed a 3-star hotel under the auspices of this G.O., were entitled to the tax exemption, thereby affirming the legislative intent to promote tourism in Kerala.