IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 18430 of 2011(C) --------------------------------------- PETITIONER: ------------------- SREE NARAYANA INSTITUTE OF AYURVEDIC STUDIES AND RESEARCH, R. SANKAR NAGAR, PANGODE PUTHUR, KARIMPINPUZHA.P.O., KOLLAM-691 513, MANAGED BY SREE NARAYANA HEALTH CARE SOCIETY HAVING ITS REG:OFF:AT SN PUBLIC SCHOOL,VADAKKEVILA KOLLAM-691 010, REPRESENTED BY ITS SECRETARY J.SYAM. BY ADV. SRI.B.SURESH KUMAR. RESPONDENTS: ------------------------ 1. THE TAHSILDAR, KOTTARAKKARA, KOTTARAKKARA.P.O., KOLLAM-690 506. 2. THE REVENEU DIVISIONAL OFFICER, KOLLAM, CIVIL STATION P.O, KOLLAM-691 013. 3. THE DISTRICT COLLECTOR, KOLLAM, CIVIL STATION P.O, KOLLAM-691 013. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO THE REVENUE DEPARTMENT, SECRETARIAT,FORT.P.O., THIRUVANANTHAPURAM-695 023. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18430/2011-C: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE NOTICE DTD. 04/02/2011 ISSUED TO THE SECRETARY OF THE AYURVEDIC MEDICAL COLLEGE BY THE R.1. EXT.P.2: COPY OF THE REPLY DTD. 21/02/2011 FILED BY THE AYURVEDIC MEDICAL COLLEGE IN REPLY TO EXT.P.1. NOTICE. EXT.P.3: COPY OF THE ASSESSMENT ORDER DTD. 14/06/2011 ISSUED TO THE AYURVEDIC MEDICAL COLLEGE BY THE R.1. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18430 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of July, 2011. J U D G M E N T The petitioner is an institute owning certain buildings. According to them, the building in question is exempt from payment of building tax since the same is being used for charitable and educational purposes. But the 1st respondent initiated proceedings for recovery of building tax in respect of that building. The petitioner has filed Ext. P2 explaining that the building is principally used for charitable and educational purposes and requested that if the 1st respondent is not satisfied about the eligibility of the petitioner for exemption, the question may be referred to the Government for decision under Section 3 of the Act. Despite the same by Ext. P3, the 1st respondent has assessed the petitioner to building tax under the Act. This is under challenge before me. 2. I have heard the learned Government Pleader also. It is settled law that when the question as to whether a building is used principally for charitable and educational purposes, the assessing authority is bound to refer the matter to the Government for decision. In the above circumstances, Ext. P3 is quashed. The 1st respondent is directed to refer the question as to whether the petitioner is entitled to exemption from payment of building tax on the building in question on the W.P(C) No. 18430 of 2011 -: 2 :- ground that it is principally used for educational and charitable purposes, to the Government for decision as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/