Judgment :- 1. The order of the Assessing Authority under The Kerala Buildings Tax Act, 1975, for short, The Act, which stands confirmed by the orders of the Appellate Authority as also the Revisional Authority, is under challenge in this O.P. 2. According to the petitioner, the building in dispute is one used principally as factory and as such not liable to be taxed under the Act. S.3 of The Act (leaving out unnecessary parts) says that nothing in the Act shall apply to buildings used principally as factories or work shops. Sub-section (2) thereof provides that if any question arises as to whether a building falls under sub-section (1), it shall be referred to the Government and the Government shall decide the question after giving the interested parties an opportunity to present their case. Regarding the finality of the order the Government would pass, this is what sub-section (3) of S.3 says: "A decision of the Government under sub-section (2) shall be final and shall not be called in question in any court of law". 3. To substantiate his contention that the building is not liable to be taxed under The Act, the petitioner relied on Exts.P1 to P7and P13 to P19. These documents prove that the building is used as a factory, the learned counsel for the petitioner submits. Without considering these aspects of the case, according to the learned counsel, the authorities concerned ie. the assessing authority as also the Appellate and Revisional Authorities, have found that the building is liable to tax under The Act. It can be seen from the Appellate Order as also the Revisional Order that the petitioner had specifically raised the point relatable to the provisions contained in S.3 of The Act. The Appellate Authority after considering the arguments in this regard has found that the building is not entitled to the exemption provided for under S.3. This order has been confirmed by the Revisional Authority as is seen from Ext.P12. 4. As already noted, only the Government have the power to decide the question as to whether a building is eligible for the exemption provided for under subsection 1 of S.3. In a given case where this question arises, then the assessing authority has no other alternative but to refer the question to the Government for the decision contemplated under sub-section 3. In a given case where this question arises, then the assessing authority has no other alternative but to refer the question to the Government for the decision contemplated under sub-section 3. Whether or not such a question does arise for consideration no doubt, can be enquired into by the Assessing Authority. In other words the authority concerned, for the purpose of finding out whether a prima facie case has been established, can enquire into the question whether the building falls under subsection 1 of S.3. That is the intention of legislature is clear from the plain word used in sub-section 2 namely "arises". If the intention had been that the authority has no power to find out whether a prima facie case has been established, to my mind, then the legislature would have used the word 'raised' instead of 'arises'. Such an enquiry to find out whether a prima facie case has been established however, can be had only after due notice to the owner of the building. The authority on going through the evidence the assessee would thereafter produce, is satisfied that the assessee has established a prima facie case, then the Authority shall refer the same to the Government under sub-section 2 of S.3 for its decision. 5. Now let us see what has happened in this case. The learned counsel for the petitioner submits that in the return filed by the assessee pursuant to the notice of the Assessing Authority, the assessee had stated that the building was being used by the FACT for industrial purposes. The Assessing Authority therefore, it is submitted, must be held to be aware of this fact and therefore the Assessing Authority ought to have referred the question to the Government. Whatever that be the point in dispute had specifically been raised both before the Appellate Authority and the Revisional Authority. The incidental question therefore is, is the Appellate Authority bound to refer the point to the Government under sub-section 2 of S.3. Let us in this connection see what are the powers of The Appellate Authority. S.11 (6) is relevant in the context. This sub-section provides that the Appellate Authority in disposing of the appeal has the power to set aside the assessment and direct the Assessing Authority to make a fresh assessment after such further enquiry as may be directed. Let us in this connection see what are the powers of The Appellate Authority. S.11 (6) is relevant in the context. This sub-section provides that the Appellate Authority in disposing of the appeal has the power to set aside the assessment and direct the Assessing Authority to make a fresh assessment after such further enquiry as may be directed. The power vested in the Appellate Authority is wider than the power exercised by an Appellate Court under The Civil Procedure Code. The Assessing Authority in the circumstances of the case, particularly when it had been appraised of the provisions of S.3(2) of The Act, ought to have set aside the assessment and remanded the case to the Assessing Authority with a direction to complete the assessment afresh after complying with the procedure prescribed under sub-section 2 of S.3. Instead, the Appellate Authority has arrogated jurisdiction into itself and decided the issue which order, I unhesitatingly declare, is an order passed without jurisdiction. It is this order that has been confirmed in revision by the Revisional Authority. The Revisional Authority has confirmed avoid order (void because it is passed without jurisdiction) and therefore is a nullity and hence of no consequence. 6. The orders of the Assessing Authority, the Appellate Authority and also the Revisional authority for the reasons stated above are liable to be set aside. The Assessing Authority accordingly is directed to restore the proceedings for assessment and refer the question as to whether the building is eligible for the exemption under S.3(1) (b) to the Government for its decision provided the Assessing Authority after an enquiry as suggested above, is of the view that the assessee has established a prima facie case. On receipt of the decision of the Government the Assessing Authority shall pass appropriate orders disposing of the assessment proceedings. The O.P. is allowed to the extent indicated above. Issue Photostat copy on usual terms. Allowed.