JUDGMENT : MURALI PURUSHOTHAMAN, J. 1. The petitioner was allotted retail outlet dealership of a petrol pump owned and operated by Indian Oil Corporation Ltd. (‘IOC’ for short) within the territorial area of Kuthuparamba Municipality (hereinafter referred to as the ‘Municipality’) as per Ext.P1 letter of intent, under the scheduled caste category. This retail outlet was being operated by respondents 3 and 4 and later, the IOC terminated the said contract and the petitioner is conducting the retail outlet from 2009. The petitioner intimated the IOC regarding suspected leakage of tank containing Motor Spirit (petrol) and the IOC, on inspection, noticed that there is leakage and started construction of a concrete fencing to insert the storage tank. While the work was in progress, the Municipality issued Ext.P4 notice to the petitioner and the IOC, directing them to stop the construction as it has been reported that the construction of the concrete tank in the outlet is being carried out without the permission of the Municipality. It is further stated therein that, if the unauthorised construction is not stopped, action will be taken as per the Kerala Municipality Building Rules, 2019 (for short ‘the KMBR’). Ext.P4 notice refers to a complaint dated 27.07.2022 by respondents 3 and 4 and an office report dated 05.08.2022. The petitioner contends that Ext. P4 notice is issued without hearing him or the IOC and is issued at the behest of respondents 3 and 4 and is malafide. The petitioner states that the work being done is only a maintenance work and there is no additional or unauthorised construction and Ext.P4 cannot be sustained in law and seeks to quash the same. 2. When the writ petition came up for admission on 22.08.2022, it was submitted by the standing counsel for IOC that what is being carried out is only repair of the existing tank. This Court granted an interim stay of operation of Ext.P4 for a period of two weeks. When the writ petition came up for further consideration on 01.09.2022, it was submitted on behalf of the IOC that the work being carried out is not repair work; but, replacement of the leaky petrol tank. After recording the said submission, this Court extended the interim order. 3. When the writ petition came up for further consideration on 01.09.2022, it was submitted on behalf of the IOC that the work being carried out is not repair work; but, replacement of the leaky petrol tank. After recording the said submission, this Court extended the interim order. 3. A counter affidavit is filed on behalf of the Municipality wherein it is stated that the petitioner has approached this Court contending that what is being carried out is a maintenance work, but, as per the version of the IOC, the same is replacement of the leaky petrol tank. This, according to the Municipality is, suppression of material facts, jugglery, manipulation and manoeuvering misrepresentation. It is further stated that, the retail outlet of IOC operated by the petitioner is on the right side of the Thalassery-Coorg road and the petitioner started construction of a new concrete tank and made a pit of 7.95m length and 3.85m width and 2m depth. It is stated that the said construction is without the prior permission of the Municipality and is in violation of Rule 4(2) of KMBR as the construction of tank for storage of chemicals in any form will come within the definition of ‘building’ under Rule 2(n) of KMBR and building permit is mandatory. It is also stated that as per the master plan for the Municipality, there is proposal for widening Thalassery-Coorg road and the construction is without leaving distance as per the proposal. It is further averred that the construction of underground petrol tanks and other structures installed for petrol tanks are buildings under the category of Hazardous (Group I) and requires approval for layout of the District Town Planner under Rule 30(g) of the KMBR. The Municipality then states that, Rule 47 of the KMBR provides that the location and construction of fuel tanks shall be governed by the provisions of Rule 124 of the Petroleum Rules, 2002 and requires the prior approval of the authority under Rule 146 of the Petroleum Rules. It is stated that, after verifying that the work being carried out is not a repair work, but new construction violating KMBR and draft master plan, the Municipality has issued Ext.R2 (f) to stop further construction. 4. An additional counter affidavit is filed on behalf of the Municipality supplementing the reasons in Ext.P4 notice. It is stated that, after verifying that the work being carried out is not a repair work, but new construction violating KMBR and draft master plan, the Municipality has issued Ext.R2 (f) to stop further construction. 4. An additional counter affidavit is filed on behalf of the Municipality supplementing the reasons in Ext.P4 notice. It is contended that the writ petition is filed by the petitioner in collusion with the IOC and that there are other petrol pumps near the petitioner’s petrol pump. It is stated that the petitioner is redeveloping the plot and constructing a tank which comes within the definition of ‘building’ for which an application for development/ building permit under Rule 5(1) (a) and (b) and concurrence of the Town planner under Rule 5(3) of KMBR are required. It is contended that since there is change of location of construction, permit is necessary in terms of Rule 8 (x) read with Rule 5 (6) (3) of KMBR. It is further stated that, since the tank is to be installed in a concrete pit having more than 1.5m depth, approval of site and plans and permit is necessary under Rule 10 of KMBR. 5. A statement is filed on behalf of the IOC wherein it is stated that on intimation about suspected leakage of the Motor Spirit tank, it was tested and noticed that the same is due for replacement. It is stated that, as per existing guidelines, if the water table in the area is within the depth of the storage tank being laid, it is to be laid in a concrete pit which will act as an added protection to the storage tank and will also act as a secondary containment should the tank leak in an unforeseen condition. Since the installation of the tank with the reinforced concrete will be practically difficult near the existing High Speed Diesel (HSD) storage tank, it was decided to install the Motor Spirit tank at an alternate location within the licensed premises of the outlet. The IOC states that the Municipality has no jurisdiction in respect of the location or construction of a fuel tank. Though the definition of ‘building’ in Rule 2(n) of KMBR includes ‘tanks constructed or fixed for storage of chemicals in any form and for storage of water’ etc. The IOC states that the Municipality has no jurisdiction in respect of the location or construction of a fuel tank. Though the definition of ‘building’ in Rule 2(n) of KMBR includes ‘tanks constructed or fixed for storage of chemicals in any form and for storage of water’ etc. Rule 47(1) of KMBR explicitly provides that the location and or construction of fuel tank and vent-pipe shall be governed by the provisions of the Petroleum Rules, 2002. Since a special provision will prevail over a general provision in respect of the same subject, all matters with regard to the location and construction of a fuel tank can only be within the jurisdiction of the licensing authority under the Petroleum Rules and the Municipality has absolutely no jurisdiction to stop the construction of fuel tank on the ground of alleged violation of the KMBR. It is stated that no building permit under the KMBR is required for the construction of an underground fuel tank, and the same is governed solely by the provisions of the Petroleum Rules. Since the work of replacement of the existing leaky tank with a new tank is being done by IOC within the same licensed premises, it does not amount to an ‘alteration’ within the meaning of the Petroleum Rules and as such, no prior permission of the licensing authority under the Petroleum Rules is required. It is stated that the replacement work of tank is done adopting all the required construction standards and due to repeated stop memos issued by the Municipality, the IOC, the dealer as well as the general public who use the retail outlet for fuel requirements are put to hardships. It is also pointed out that the open pit is presently a safety hazard. 6. A counter affidavit is filed by respondents 3 and 4 stating that they are owners of the land in which the petrol pump is being operated by the petitioner and the construction is being carried out in violation of KMBR and the Petroleum Rules and the same will adversely affect them. 7. Heard Sri. M. Ramesh Chander, the learned senior counsel assisted by Sri. Balu Tom for the petitioner, Smt. Ramola Nayanpally, the learned counsel for the IOC, Sri. K.P. Harish, the learned standing counsel for the Municipality and Sri. Krishna Prasad S., the learned counsel for respondents 3 and 4. 8. 7. Heard Sri. M. Ramesh Chander, the learned senior counsel assisted by Sri. Balu Tom for the petitioner, Smt. Ramola Nayanpally, the learned counsel for the IOC, Sri. K.P. Harish, the learned standing counsel for the Municipality and Sri. Krishna Prasad S., the learned counsel for respondents 3 and 4. 8. The Municipality has issued Ext.P4 notice asking the petitioner and the IOC to stop the construction of concrete tank in the retail outlet as the construction is being carried out without the permission of the Municipality. Ext. P4 is challenged in the writ petition contending that the work being carried on is only maintenance work and there is no additional or unauthorised construction. At the time of admission of the writ petition, it was submitted on behalf of the IOC that what is being carried out is only repair of the existing tank. This Court granted an interim stay of operation of Ext.P4 for a period of two weeks. When the writ petition came up for further consideration on 01.09.2022, it was clarified on behalf of the IOC, on instructions, that the work being carried out is not repair work; but, replacement of the leaky petrol tank. After recording the said submission, this Court extended the interim stay of operation of Ext.P4. However, on 03.09.2022 the Secretary of the Municipality issued Ext.R2(f) notice to stop further construction stating that the work being carried out is not a repair work; but a new construction violating KMBR and draft master plan. When this Court, after recording the submission of the counsel for IOC that the work being carried out is not repair work; but, replacement of the leaky petrol tank, extended the interim order on 01.09.2022, fairness demands that the Municipality does not issue another notice to stop further construction. Smt. Ramola submits that, the work is being done by IOC as per the terms of the letter of intent and the petitioner cannot be faulted for the description of the nature of work being done. 9. This Court has to consider the legality and validity of Ext.P4 and Ext.R2(f). Chapter XVIII of the Kerala Municipality Act, 1994 (K M Act) deals with ‘buildings’ and Section 381 of the said chapter provides that, the Government may make rules for the regulation or restriction of the use of sites for building and for the regulation or restriction of building construction. Chapter XVIII of the Kerala Municipality Act, 1994 (K M Act) deals with ‘buildings’ and Section 381 of the said chapter provides that, the Government may make rules for the regulation or restriction of the use of sites for building and for the regulation or restriction of building construction. Section 382 of the K M Act provides that no piece of land shall be used as a site for the construction of a building and no building shall be constructed or reconstructed otherwise than in accordance with the provisions of the Act, Rules or bye-laws made thereunder. Section 387 deals with the application to construct or reconstruct a building other than a hut and provides that such application shall be accompanied with a site plan of the land and specification of work. Section 406 of the K M Act deals with the powers of the Secretary of the Municipality to order demolition or alteration of building work unlawfully commenced, carried on or completed. The Government, in exercise of the powers conferred under the aforesaid provisions read with the rule making power under Section 565, have framed the Kerala Municipality Building Rules, 2019. 10. Rule 2(n) of the KMBR defines a ‘building’ and reads as follows: “building” means any structure for whatsoever purpose and of whatsoever materials constructed and every part thereof whether used for human habitation or not and includes foundation, plinth, walls, floors, roofs, chimneys, plumbing and building services, fixed platforms, verandah, balcony, cornice or projection, part of a building or anything affixed thereto or any wall enclosing or intended to enclose any land or space and signs and outdoor display structures, tanks constructed or fixed for storage of chemicals in any form and for storage of water, effluent, swimming pool, ponds etc.” Rule 2 (cz) defines “site” to mean a plot and its surrounding precincts. Rule 4 of KMBR deals with essentiality of permit and Rule 4(2) provides that no person shall construct or reconstruct or make addition or extension or alteration to any building or cause the same to be done without first obtaining a building permit for each such work from the Secretary. Rule 4 of KMBR deals with essentiality of permit and Rule 4(2) provides that no person shall construct or reconstruct or make addition or extension or alteration to any building or cause the same to be done without first obtaining a building permit for each such work from the Secretary. Rule 5 of KMBR deals with application for development/building permit and provides that every person other than a Central or State Government department who intends to develop or redevelop any parts of land shall obtain development/building permit and approval of the Town planner for the layout of the building. Rule 5 (4) of KMBR read with the Table (S. No. 6) thereto provides that, before issuing permit for proposed fuel filling stations, the concurrence of the District Collector shall also be obtained. Rule 6 of KMBR provides that, application for development/permit shall be accompanied with a site plan, service plan and key map as specified. Rule 8(x) provides that, notwithstanding anything contained in the Rules, no building permit shall be necessary for changing of the location of the building or construction within the plot. Rule 10 deals with approval of site and plans and issue of permit where excavations to a depth of more than 1.5m is involved. 11. Rule 30 of KMBR read with Table II (g) thereto provides for approval from Town and Country Planning Department for the usage of plots and layout of buildings in Hazardous (Group I) occupancy. Rule 25 of KMBR deals with ‘occupancy’ of buildings and Rule 25 (2) (k) gives the description of ‘Group I -Hazardous building’ as follows: “Group I - Hazardous building shall include any building or part of a building which is used for the storage, handling, manufacturing or processing of highly combustible or explosive materials or products which are liable to burn with extreme rapidity and/or which may produce poisonous fumes or explosions; for the storage, handling, manufacturing or processing which involve highly corrosive, toxic or noxious alkalis, acids or other liquids or chemicals producing flame, fumes and explosive, poisonous, irritant or corrosive gases; and for the storage, handling or processing of any material producing explosive mixtures of dust which result in the division of matter into fine particles subject to spontaneous ignition. Any process or activity, where raw materials used therein or wastes or effluents thereof would result in the pollution of the general environment are also included under this group. Building under Group I - Hazardous occupancy shall generally include buildings and yards used for storage under pressure of more than 1Kg/cm2 and in quantities exceeding 70m3 of acetylene, hydrogen, ammonia, chlorine, phosgene, sulphur dioxide, carbon monoxide, methyl oxide and all gases subject to explosion, fumes or toxic hazard; Godowns or warehouses (combustible/hazardous goods), storage and handling of hazardous and highly inflammable liquids, oil terminals/depots and bulk storage of flammable liquids, crematoria, burial grounds, vaults, garbage dumping yards, abattoirs (slaughter houses), sewage treatment plants of capacity more than 100 KLD, stone crusher units, hot mixing plants of permanent nature (intended to function for more than six months), ready mix concrete plant (intended to function for more than six months), automobile fuel filling stations, coal, wood and timber yards, saw mills. Sewage treatment plant of capacity less than 100 KLD and constructed as part of the main building, shall be treated as an ancillary building of the main use.” Building used for storage of highly inflammable liquids like Petrol and Diesel and automobile fuel filling stations are included in the category of Hazardous Group I occupancy. Going by the definition of ‘building’ under Section 2(n) and the inclusive definition of ‘hazardous building’ under Section 25(2)(k) Group I of the KMBR, a ‘fuel tank’ used for storage of highly inflammable liquids like Motor Spirit (petrol) and High Speed Diesel (HSD) answers the definition of ‘building’ under ‘Hazardous Group I occupancy.” 12. Rule 47 of KMBR deals with other provisions regarding fuel filling stations under Group I Hazardous occupancy. It reads as follows: “47. Other provisions regarding Fuel filling stations under Group I Hazardous occupancy: (1) The location and or construction of fuel tank and ventpipe shall be governed by the provisions of the Petroleum Rules, 2002. (2) A clear space of not less than 7.5 metres shall be provided all around the retail dispensing units of fuel filling station. Provided that in the case of fuel pumping station intended to fuel boats and the like, the retail dispensing unit shall be installed at a distance of not less than 3 metres from the boundary of waterfront. (2) A clear space of not less than 7.5 metres shall be provided all around the retail dispensing units of fuel filling station. Provided that in the case of fuel pumping station intended to fuel boats and the like, the retail dispensing unit shall be installed at a distance of not less than 3 metres from the boundary of waterfront. (3) The kiosk or sales office shall have a minimum open space of 1metre from the plot boundaries other than that abutting the street. (4) In the case of canopies with sheet roof attached to automobile fuel filling stations, a setback of not less than 3 metres from road boundaries abutting the plot and not less than one metre from other plot boundaries shall be provided. Such canopy shall not be counted for calculation of coverage and F.S.I.” Though the ‘fuel tank’ used for storage of highly inflammable liquids answers the definition of ‘building’ under ‘Hazardous Group I occupancy’ Rule 47 (1) of KMBR provides that the ‘location and or construction of fuel tank and vent-pipe’ shall be governed by the provisions of the Petroleum Rules, 2002. So far as ‘fuel filling stations’ under Group I Hazardous occupancy, Rule 47 provides for compliance of certain provisions under sub-rules (2) and (4) in addition to those provided under Rule 5 (4) read with S. No. 6 of the Table thereto and under Rule 34 (3) (v) of KMBR. Those ‘other provisions’ regarding ‘fuel filling station’ provided under sub rules (2) and (4) of Rule 47 are with regard to the location of the ‘fuel filling station’ from the boundaries and within its boundaries. So far as the location or and construction of ‘fuel tank’ Rule 47 (1) mandates that the same shall be governed by the provisions of the Petroleum Rules, 2002. 13. Contextually, it would be apposite to refer to the relevant provisions of the Petroleum Act, 1934 and the Petroleum Rules, 2002. The Petroleum Act, 1934 was enacted by the Central Government to consolidate and amend the law relating to the import, transport, storage, production, refining and blending of petroleum. Section 2(a) defines “petroleum” to mean any liquid hydrocarbon or mixture of hydrocarbons, and any inflammable mixture (liquid, viscous or solid) containing any liquid hydrocarbon. The Petroleum Act, 1934 was enacted by the Central Government to consolidate and amend the law relating to the import, transport, storage, production, refining and blending of petroleum. Section 2(a) defines “petroleum” to mean any liquid hydrocarbon or mixture of hydrocarbons, and any inflammable mixture (liquid, viscous or solid) containing any liquid hydrocarbon. Section 2 (f) defines “to store petroleum” to mean to keep it in any one place, but does not include any detention happening during the ordinary course of transport. Section 3 of the Petroleum Act provides that no one shall import, transport or store any petroleum save in accordance with rules made under Section 4. Section 4(f) provides that the Central Government may make rules regulating the places at which and prescribing the conditions subject to which petroleum may be stored. Section 31 of the Petroleum Act reads as follows: “31. Power to limit powers of local authorities over petroleum - Where any enactment confers powers upon any local authority in respect of the transport or storage of petroleum, the Central Government may, by notification in the Official Gazette: (a) limit the operation of such enactment. (b) restrict the exercise of such powers, in any manner it deems fit.” Under Section 31, the Central Government have powers to issue notification limiting the operation of enactments or restricting the exercise of powers of local authorities under such enactments specified therein, so far such enactments relate to transport or storage of petroleum. 14. The Petroleum Rules, 2002 framed under the Petroleum, Act 1934 provides for provisions to protect the public from danger arising from the import, transport, storage, production, refining or blending of petroleum. The Rules contain detailed provisions for grant of licence for storage of petroleum. Rule 2 (xix) of the Petroleum Rules defines “petroleum in bulk” to mean petroleum contained in a tank irrespective of the quantity of petroleum contained therein. Rule 2 (xxvi) defines “tank” to mean a receptacle for petroleum exceeding 1,000 litres in capacity. The Rules contain detailed provisions for grant of licence for storage of petroleum. Rule 2 (xix) of the Petroleum Rules defines “petroleum in bulk” to mean petroleum contained in a tank irrespective of the quantity of petroleum contained therein. Rule 2 (xxvi) defines “tank” to mean a receptacle for petroleum exceeding 1,000 litres in capacity. Chapter V of the Petroleum Rules deals with storage of petroleum requiring license and Rule 124 of the said chapter deals with construction of tanks and provides that every tank or receptacle for the storage of petroleum in bulk other than a well-head tank shall be constructed of iron or steel in accordance with the codes or specification approved by the Indian Standards Institution or any other code or specifications approved in writing by the Chief Controller of Explosives. Rule 124 (2) provides that the tanks or other receptacles shall be erected on firm foundations or supports of noncombustible material in accordance with sound engineering practice. Rule 125 provides that all tanks or other receptacles for the storage of petroleum in bulk installed on the ground or below the ground, shall be protected against corrosion by the use of protective coatings or cathodic protection or by any other means approved by the licensing authority. 15. Rule 131 of the Petroleum Rules deals with prior approval of specifications and plans of premises proposed to be licensed and reads as follows: “131. Prior approval of specifications and plans of premises proposed to be licensed: (1) Every person desiring to obtain a licence to import and store petroleum in Form XIV, Form XV, Form XVI or in Special Form, as the case may be, shall submit to the licensing authority an application along with: (a) specification and plans drawn to scale, in duplicate, clearly indicating: (i) the manner in which the provisions prescribed in these rules will be complied with. (ii) the premises proposed to be licensed, the area of which shall be distinctly coloured or otherwise marked. (iii) The surroundings and all protected works lying within 100 metres of the edge of all facilities which are proposed to be licensed. (ii) the premises proposed to be licensed, the area of which shall be distinctly coloured or otherwise marked. (iii) The surroundings and all protected works lying within 100 metres of the edge of all facilities which are proposed to be licensed. (iv) The position, capacity, materials of construction and ground and elevation view of all storage tanks, enclosures around tanks, all valves, filling and discharge points, vent pipes, dip pipes, storage and filling sheds, pumps, fire-fighting and all other building and facilities forming part of the premises proposed to be licensed. (v) The areas reserved for different class of petroleum including petroleum exempted under section 11 of the Act. (b) a scrutiny fee of rupees four hundred paid in the manner specified in rule 13. (2) If the Chief Controller, after scrutiny of the specification and plans and after making such enquiries as he deems fit, is satisfied that petroleum may be stored in the premises proposed to be licensed, he shall return to the applicant one copy each of the specifications and plans signed by him conveying his sanction subject to such conditions as he may specify.” Rule 141 of the Petroleum Rules deals with grant of licence and provides that the licenses under the Rules may be granted by the licensing authorities set forth in the First Schedule to the Rules in the forms specified for the purpose and on payment of a fee specified therein. Article 5 of Part A of the First Schedule to the Petroleum Rules deals with license for storage of petroleum in tanks in connection with pump outfit for fuelling motor conveyances. Rule 146 provides that any alterations in the licensed premises shall be with the prior approval of the licensing authority under the Petroleum Rules. Condition No. 2 in Form XIV under Article 5 of the First Schedule provides that every tank to store petroleum shall be placed in a masonry or concrete pit. Rule 146 provides that any alterations in the licensed premises shall be with the prior approval of the licensing authority under the Petroleum Rules. Condition No. 2 in Form XIV under Article 5 of the First Schedule provides that every tank to store petroleum shall be placed in a masonry or concrete pit. It reads as under: “Every tank shall be outside any building and placed in a masonry or concrete pit and packed around with sand, earth or clay so that no air space is left between the tank and the masonry or concrete pit and the tank is not visible, such a masonry or concrete pit shall not be obligatory if the tank is a welded one and tested up to pressure of 0.25 kg per square centimeter and is buried and is on a private, leased or rented land and no part of the tank is less than 1.5 metres from any point of the marked boundary of the premises in the approved plan attached hereto.” 16. The Petroleum Rules, 2002 is a complete code regarding the location, construction, installation, reinstallation, repair, safety, testing, licensing of the fuel tank and the vent-pipe and the State Government have in their wisdom excluded the operation of the provisions of KMBR insofar as it applies to the location and or construction of fuel tanks and vent-pipes and left it to be governed by the provisions of the Petroleum Rules, 2002. In the light of the provisions under Rule 47 (1) of the KMBR, the location and or construction of fuel tank and vent-pipe are governed by the provisions of Petroleum Rules, 2002. It is a conscious self abridgment of powers by the State Government to avoid any conflict between the overlapping of provisions of KMBR and the Petroleum Rules regarding the location and or construction of fuel tanks and vent-pipes. In this context, it is apposite to refer to Section 31 of the Petroleum Act, 1934 mentioned supra, which empowers the Central Government to issue notification limiting the powers of local authorities under any enactment in respect of transport or storage of petroleum. The object of Section 31 of the Petroleum Act, 1934 is to avoid any conflict between the Petroleum Act and the State enactment in respect of the transport and storage of petroleum. The object of Section 31 of the Petroleum Act, 1934 is to avoid any conflict between the Petroleum Act and the State enactment in respect of the transport and storage of petroleum. Under Rule 47 (1) of KMBR, the Government of Kerala themselves have made a restriction on the powers of the Municipality in relation to location and or construction of fuel tank for storage of petroleum and have left it to be governed by the provisions of the Petroleum Rules. 17. It is trite law that when there is conflict between a specific provision and a general provision in respect of the same subject, the specific provision will prevail over the general provision. Rule 47 (1) of the KMBR itself has made it explicit that, so far as the location and or construction of fuel tank is concerned, the same shall be governed by the provisions of the Petroleum Rules, 2002. 18. The above being the legal position, the Municipality has no authority or jurisdiction to issue directions as contained in Exts.P4 and R2(f). It is declared so. The location and or construction of fuel tank shall be governed by the provisions of the Petroleum Rules, 2002 and not by the provisions of KMBR. The breach of Section 47 (2) of KMBR alleged in Ext.R2(f) applies only in case of fuel filling stations and not in case of fuel tanks. If there is any violation of the provisions of the Petroleum Rules, 2002, in respect of construction of the fuel tank, it is for the authorities under the said Rules to take action in accordance with law. Ext.P4 and Ext.R2(f) are set aside. 19. The writ petition is allowed as above. There will be no order as to costs.