IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 23RD JUNE 2010 / 2ND ASHADHA 1932 WP(C).No. 16454 of 2010(F) -------------------------- PETITIONER(S): --------------- MARTHOMA GUIDANCE CENRTE, ST. REETHAS ROAD, PONNURUNNY, VYTTILA, REPRESENTED BY ITS PRESIDENT RT. REV. DR. EUYAKIN MAR COORILOS EPISCOPA, KOTTAYAM KOCH DIOCESE BY ADV. SRI.GEORGE CHERIAN (THIRUVALLA) RESPONDENT(S): --------------- 1. THE CORPORATION OF KOCHI, ERNAKULAM, REPRESENTED BY ITS SECRETARY. 2. THE REVENUE OFFICER, CORPORATION OF KOCHI, ERNAKULAM. 3. THE STANDING COMMITTEE FOR APPEALS ON TAXATION, CORPORATION OF KOCHI, ERNAKULAM. ADV. SRI.C.M.SURESH BABU,SC,COCHIN CORPORATI FOR R1 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAMACHANDRAN NAIR, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C). No.16454/2010-F ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 23rd day of June, 2010 J U D G M E N T The petitioner herein is a Society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Act. It is mentioned that the organisation is depending upon the voluntary contributions by the members of the local churches and well wishers. A three storeyed building was constructed with a chapel, prayer halls and rooms for terminally ill patients and also those persons who require treatment for drug abuse, alcoholism and counselling. The respondent by Ext.P2 notice imposed a half yearly tax of Rs.77,768/- and, thereafter, the petitioner submitted a request as per Ext.P3 seeking for exemption from payment of property tax under Section 235 of the Kerala Municipality Act. This writ petition is filed challenging Ext.P9 order passed by the Tax Appeal Standing Committee dated 16/03/2010. 2. It is submitted by the learned counsel for the petitioner that the Secretary of the Corporation has passed a fresh order on 16/06/2010 whereby they have partially allowed the claim for exemption for the ground floor of the building which is used for prayers and, the assessment has now been refixed by fixing the appropriate rate of tax W.P.(C). No.16454/2010 -:2:- also. It is therefore, submitted that the petitioner may be allowed to file an appeal before the Standing Committee. against the portion of the order, which is not favourable. 3. Now that the Secretary has passed a fresh order partially agreeing for the grant of exemption, it has become unnecessary for the petitioner to challenge the order Ext.P9 before the Tribunal. Therefore, it is made clear that the matter has to be independently considered in the appeal to be filed by the petitioner challenging the order dated 16/06/2010 and if such an appeal is filed, the same will be considered in accordance with law untrammelled by the findings rendered in Ext.P9. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) ms