IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH JUNE 2009 / 22ND JYAISHTA 1931 WP(C).No. 5041 of 2008(A) ------------------------- PETITIONER: -------------- COCHIN THIRUMALA DEVASWOM GOSRIPURAM,MATTACHERRY, COCHIN 682 002,REPRESENTED BY ITS PRESIDENT SRI.A.B.PRABHU. BY ADV. SRI.S.B.PREMACHANDRA PRABHU RESPONDENT: --------------- THE TAHSILDAR, TALUK OFFICE, KOCHI. BY SPL. GOVERNMENT PLEADER(TAXES), SRI.K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC : 5041/08 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE NOTICE DATED 5.12.07. EXT.P2 : TRUE COPY OF THE LETTER DATED 12.12.07. EXT.P3 : TRUE COPY OF THE NOTICE DATED 21.12.07. EXT.P4 : TRUE COPY OF THE ASSESSMENTORDER DATED 26.01.08. EXT.P5 : TRUE COPY OF THE NOTICE OF DEMAND DATED 26.O1.08. /TRUE COPY/ PA TO JUDGE S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 5041 OF 2008 ------------------------------------------------- Dated this the 12th day of June, 2009 JUDGMENT The petitioner is a Devaswom temple. For the use of the devotees coming to the temple for performing poojas, the petitioner has constructed a guest house rooms in which are allotted to devotees free of cost. That building was constructed in 1988-89. The same was not assessed to building tax for almost 20 years. Now the petitioner has been served with Ext.P1 notice seeking to assess building tax on the same under the Kerala Building Tax Act. Although the petitioner requested for time by Ext.P2, for filing objections, by Ext.P4 the petitioner has been assessed to building tax amounting to Rs.60,750/-, and by Ext.P5 demand notice, petitioner has been directed to pay the same in four instalments. Petitioner is challenging Exts.P4 and P5 orders in this writ petition. 2. The primary contention raised by the petitioner is that the building is one used principally for religious and charitable purposes and is therefore exempted from building tax as per Section 3(1) (b) of the Kerala Building Tax Act, 1975. WPC :5041/08 -:2:- 3. The learned Government Pleader would oppose the contention on the ground that such a contention was not raised before the assessing authority. 4. I have considered the rival contentions in detail. I am of opinion that having resorted to proceedings for assessment of building tax after almost 20 years, now that the petitioner has raised a claim under Section 3(1) (b), in view of Section 3(2) of the Act, the respondent should refer the same to the Government for a decision on the same. Therefore, Exts.P4 and P5 are quashed. The respondent is directed to refer the question of eligibility of the building for exemption under Section 3(1) (b) to the Government as provided under Section 3(2). The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE ttb