IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27152 of 2011(T) -------------------------- PETITIONER(S): --------------- CENTURY INTERNATIONAL INSTITUTE FOR DENTAL SCIENCE AND RESEARCH CENTRE, POINACHI, THEKKIL.P.O., (VIA) CHENGALA, KASARGOD-671541. BY ADV. SRI.A.MOHAMED MUSTAQUE SRI.K.R.AVINASH (KUNNATH) RESPONDENT(S): --------------- 1. THE TAHSILDAR, KASARGODE-671121. 2. THE GOVERNMENT OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE TRIVANDRUM-695001. BY GOVT. PLEADER SRI.JAMES MATHEW KADAVAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27152 of 2011(T) APPENDIX PETITIONER(S) EXHIBITS EXT.P1: TRUE COPY OF THE TRUE COPY OF THE ASSESSMENT MADE BY THE 1ST RESPONDENT DATED 28-2-2011. EXT.P2: TRUE COPY OF THE REPLY GIVEN BY PETITIONER DATED 8-3-2011. EXT.P3 TRUE THE JUDGMENT IN WPC NO.9525/2011 DATED 30-5-2011 PASSED BY THIS HON'BLE COURT. EXT.P4 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT DATED 16-8-2011. EXT.P5 TRUE COPY OF THE OBJECTION LETTER SENT BY THE ADMINISTRATIVE OFFICER TO THE 1ST RESPONDENT. EXT.P6 TRUE COPY OF THE NOTICE ISSUED BY 2ND RESPONDENT DATED 28-9-2011. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE ab S.SIRI JAGAN, J ------------------------------------------------ W.P(C) No.27152 of 2011 ------------------------------------------------- Dated this the 14th day of October, 2011 J U D G M E N T The petitioner is the owner of a building which according to the petitioner is used for educational purposes, in so far as the petitioner is running a self financing college for imparting dental education. Originally the assessing authority assessed the building to building tax without referring the matter to the Government, which was set aside by this Court by Ext.P3 judgment, directing re-consideration. On re-consideration the 1st respondent referred the matter to the Government for consideration of the claim for exemption. The Government is seized of the matter and has issued Ext.P6 notice for hearing the petitioner on the issue. The petitioner's grievance is that in Ext.P4 order of the Tahsildar referring the matter to the Government, there is a finding to the effect that only a part of the building is used for educational purposes, which according to the 1st respondent is illegal, in so far as the question is to be considered by the Government and not by the Tahsildar. Therefore, the petitioner challenges that part of Ext.P4 order, W.P(C) No.27152 of 2011 2 whereby the Tahsildar has conferred the reference only to a portion of the building. 2. I have heard the learned Government Pleader also. 3. I am of the opinion that Ext.P4 has the effect of only a report as to the building and not a finding. The Government has to necessarily rely on reports regarding the factual aspects from the lower authorities. 4. But I make it clear that it would be open to the petitioner to contend before the Government that the entire building is used for educational purposes by adducing evidence in support of the same and the Government shall consider that contention also while finally deciding the matter, notwithstanding the fact that in Ext.P4 the question referred by the Tahsildar is as to whether a portion of the building is used for educational purposes. The Writ Petition is disposed of as above. S.SIRI JAGAN JUDGE ab W.P(C) No.27152 of 2011 3