IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 26198 of 2011(Y) ------------------------------------ PETITIONER(S): ----------------------- NAVA JYOTHY ASHRAM, KANNIKALAM, CHUNDA P.O.,CHERUPUZHA, KANNUR DT, REP.BY ITS FATHER SUPERIOR FR.JAMES VALIMALYIL. BY ADV. SRI.P.NARAYANAN RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2. THE TAHSILDAR, TALIPARAMBA TALUK, KANNUR DIST., PIN - 670 141. R1 AND R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 26198 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1:- COPY OF THE TRUST DEED DATED 29.6.2000 EXT.P2:- COPY OF THE NOTICE IN FORM IV DATED 9.2.2010 ISSUED BY THE 2ND RESPONDENT. EXT.P3:- COPY OF THE REPLY DATED 3.3.2010 SUBMITTED BY THE PETITIONER EXT.P4:- COPY OF THE NOTICE DATED 4.9.2010 ISSUED BY THE 2ND RESPONDENT. EXT.P5:- COPY OF THE REPRESENTATION DATED 1.10.2010 SUBMITTED BY THE PETITIONER. EXT.P6:- COPY OF THE ORDER NO.C1-5254/10 DATED 2.6.2011 IN FORM NO.V ISSUED BY THE 2ND RESPONDENT. EXT.P7:- COPY OF THE DEMAND NOTICE NO.C1-5254/10 DATED 2.6.2011 IN FORM NO.VI ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE DS S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26198 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of October, 2011 J U D G M E N T The petitioner is a charitable and religious institution. In respect of certain buildings belonging to them, on the question of assessment of building tax, the petitioner claimed exemption under Section 3 of the Kerala Building Tax Act, 1975. But without considering the claim for exemption, by the impugned orders, the 2nd respondent assessed the building to building tax. The petitioner's contention is that, it is settled law that when owner of a building claims exemption under Section 3, the assessing officer is mandatorily required to refer the matter for consideration of the Government as provided under Section 3 (2) of the Act. 2. I have heard the learned Government Pleader also. It is settled law that on the question of exemption W.P.(C)No.26198 of 2011 -2- under Section 3 (1), the assessing officer is bound to refer the matter for decision of the Government under Section 3 (2) of the Act. In the above circumstances, I quash Exts.P6 & P7 and direct the 2nd respondent to refer the matter for the decision of the 1st respondent under Section 3 (2) of the Kerala Building Tax Act. The writ petition is allowed as above. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/