IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 5TH AUGUST 2010 / 14TH SRAVANA 1932 WP(C).No. 24255 of 2010(F) -------------------------- PETITIONER: --------------- FR.RAPHEL PANJIKKARARAN, S/O.P.U.CHEKKAPPAN, VICAR, ST.SEBASTIAN'S CHURCH, KALLAMKUNNU, P.O.NADAVARAMBA, VELOOKKARA VILLAGE, THRISSUR DISTRICT. BY ADV. MR. JIJO PAUL RESPONDENTS: --------------- 1. TAHSILDAR, MUKUNDAPURAM, THRISSUR DISTRICT. 2. STATE OF KERALA, REP.BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, ERNAKULAM, COCHIN-31. BY GOVERNMENT PLEADER MR. BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 24255 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 5th day of August, 2010 JUDGMENT The petitioner is constrained to approach this Court because of refusal of the request to provide exemption under Section 3 (1) (b) of the Kerala Building Tax Act, which had to be referred to the decision of the Government, as provided Section 3 (2). 2. The sequence of events as described in the Writ Petition points out that, the petitioner, running a religious institution, had constructed a hall having an area of 274.84 m2, mainly for educational and religious activities. Immediately on completion of the construction,, the petitioner was confronted with Ext. P1 notice issued by the assessing authority, seeking to assess the entire building for payment of building tax. On receipt of the notice, the petitioner submitted Ext. P2 reply, stating that, the petitioner was entitled to get exemption under Section 3 (1) (b) of the Act. Without any regard to the same, the first respondent finalized the assessment, as borne by Ext. P3, fixing the total liability as Rs.46,800/- reckoning the total plinth area as 411.68 m2, directing the petitioner to satisfy the same by way of 'four' equal installments with a gap of 3 months commencing from 24.2.2010, which is under challenge in this Writ Petition. W.P. (C) No. 24255 of 2010 : 2 : 3. Heard the learned Government Pleader as well. 4. Going by the materials on record, there is no dispute with regard to the course of events. The learned Government Pleader however submits that, the petitioner had sought for exemption, which is not seen considered by the first respondent. The law is well settled that, once the prayer for exemption is made by the assessee, the assessing authority does not have any jurisdiction to decide the issue and it is to be referred to the Government for decision, as provided under Sub section 2 to Section 3, which is not the course pursued in this Case. 5. In the above circumstances, Ext. P3 assessment order and Ext. P4 consequential notice are not correct or proper and they are hereby set aside. The first respondent is directed to refer the claim for exemption preferred by the petitioner as provided under sub Section 2 to Section 3 of the Act, at the earliest, at any rate, within two weeks, from the date of receipt of copy of this judgment. On receipt of the reference as above, the matter shall be considered and final orders shall be passed by the Government in accordance with law, after hearing the petitioner, at the earliest, at any rate, within three months thereafter. The liability of the petitioner with regard to the payment of W.P. (C) No. 24255 of 2010 : 3 : building tax shall be subject to the out come of the decision to be rendered by the Government on such reference. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd