IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 6TH AUGUST 2010 / 15TH SRAVANA 1932 WP(C).No. 35646 of 2009(A) -------------------------- PETITIONER: --------------- L'E'COLE CHEMPAKA SCHOOL, EDAVAKODE, TRIVNDRUM. REP. BY ITS CHAIRMAN VERMON GOMEZ BY ADV. SRI.M.B.PRAJITH RESPONDENTS: --------------- 1. THE CORPORATION OF TRIVANDRUM, REP. BY ITS SECRETARY, TRIVANDRUM. 2. THE SECRETARY, THE CORPORATION OF TRIVANDRUM, TRIVANDRUM. ADV. SRI.N.NANDAKUMARA MENON, SENIOR ADVOCATE FOR R1 & R2 SRI.P.K.MANOJKUMAR FOR R1 & R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAMACHANDRAN NAIR,J. ------------------------------------- W.P.(C)No.35646 of 2009 ----------------------------------------------------- DATED THIS THE 6th DAY OF AUGUST, 2010 JUDGMENT The petitioner-School claims exemption from payment of property tax. It is pointed out that going by the decision of this Court in Sivaji S.K. v. Secretary, Thalassery Municipality (2008(3) KLT 428), all the educational institutions, including private institutions and the institutions in the self finance sector are entitled for exemption. 2. Exhibit P1 is the copy of the building permit issued year in the year 2002. Later, the property tax was assessed at the rate of Rs.12,396/- with incentive for the year 2002-03 as per Exhibit P2 notice. In the year 2004, a new block was constructed for housing the Nursery School and Kinter Garten. The building permit of which is produced as Exhibit P3 and a new number was alloted asT.C.9/2170(2). Exhibit P4 shows that the property tax was thereafter assessed at the rate of Rs.18,304/- for the new building. Later, in 2005, as per Exhibit P5 building permit, another building was also constructed. The constructions were regularised as per Exhibit P6. Later by Exhibit P7 another W.P.(C)No. 35646/09 -2- building permit was issued and the constructions has been completed and two assessment notices have been issued as per Exhibits P8, P9 and P10. Thereafter the petitioner filed a revision before the Standing Committee and the same was disposed of by reducing the rate of tax as per Exhibits P11 to P13. 3. It is submitted that these orders have been passed without considering the claim for exemption. 4. The learned Senior Counsel appearing for the Corporation submitted that without specifically claiming any exemption from payment of property tax, the same cannot be considered by the Corporation. Mere entitlement may not lead to automatic order from the Corporation unless there is specific demand made by the petitioner. It is also submitted that certain other provisions have also to be complied with by the petitioner. 5. When the Writ Petition came up for hearing today, it is submitted by the learned counsel for the petitioner that the petitioner has filed a detailed representation dated 3.8.2010 before the Secretary of the Corporation seeking for exemption from payment of property tax. If that be so, there will be a direction to the 2nd respondent to consider the application in W.P.(C)No. 35646/09 -3- accordance with the relevant rules and in the light of the dictum laid down in Sivaji S.K. v. Secretary, Thalassery Municipality (2008(3) KLT 428) and Sr.Poly Paradiyil v. Ankamaly Municipality (2005(2)KLT 88) and appropriate decision will be taken and communicated to the petitioner within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Till orders are passed, coercive steps, if any, will be kept in abeyance. The Writ Petition is disposed of as above. T.R.RAMACHANDRAN NAIR, JUDGE. dsn