IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 1669 of 2009(W) ---------------------------------------------- PETITIONER(S): ----------------------- ARSHA FISHERIES, EDAVANAKKAD (ARSHA PRE-PROCESSING CENTRE) REP. BY ITS AUTHORIZED SIGNATORY AND MANAGING PARTNER SRI.A.S SHANAVAS, AGED 48 YEARS S/O.SYED MOHAMMED, AMMANAM VEETTIL, EDAVANAKKAD. BY ADV. SRI.K.A.MANZOOR ALI RESPONDENT(S): ------------------------- 1. STATE OF KERALA , REP. BY THE SECRETARY TO REVENUE, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM. 2. THE TAHSIDLAR, TALUK OFFICE, KOCHI. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 1669 OF 2009 W -------------------------------------- Dated this the 22nd January, 2009 JUDGMENT Petitioner put up a building. According to the petitioner, it is entitled to the benefit of Section 3 of the Building Tax Act and the matter should have been referred to the Government. According to learned counsel for the petitioner, the petitioner is served with Ext.P6 which is a demand notice. Learned Government Pleader on instructions submits that it is correct that the petitioner has raised a claim for exemption. In such circumstances, it was the duty of the Assessing Officer to refer the matter to the Government under Section 3 and he ought not have proceeded with the assessment. Accordingly, the Writ Petition is disposed of as follows: The second respondent Tahsildar will refer the question to the Government within fifteen days from the date of receipt of a copy of this Judgment. The first respondent will proceed to take a decision in the matter in accordance with law, after affording WPC.1669/09 W 2 an opportunity of hearing to the petitioner, within three months from the date of receipt of the reference from the Tahsildar. Till such time as a decision is taken, recovery proceedings against the petitioner will be kept in abeyance. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge