IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 WP(C).No. 5692 of 2009(F) ------------------------------------- PETITIONER(S): ---------------------- T.T. THOMAS, PRESIDENT, EBENEZER INTERNATIONAL FOUNDATION, PATTITHANAM P.O., KANAKKARI VILLAGE, KOTTAYAM DISTRICT, REPRESENTED BY POWER OF ATTORNEY HOLDER SHRI.DOMINIC SAVIO ADMINISTRATOR, EBENEZER INTERNATIONAL FOUNDATION. BY MR.N.N.SUGUNAPALAN, SENIOR ADVOCATE ADV. MR.S.SUJIN RESPONDENT(S): ------------------------ 1. THE TAHSILDAR (ASSESSING AUTHORITY), (BUILDING TAX), MEENACHIL TALUK, KOTTAYAM DISTRICT 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 & R2 BY GOVERNMENT PLEADER MR.P.K. BABU. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J. -------------------------------------------- WP(C) No.5692/2009 ---------------------------------------- DATED THIS THE 29th DAY OF JUNE 2009 JUDGMENT The issue involved in the present Writ Petition is whether a portion of the building belonging to the Petitioner, which is admittedly being used as 'Hostel' is liable to be exempted in view of the stipulation contained in S.3(1)(b) of the Kerala Building Tax Act. Earlier the entire building including the portion being utilised for teaching the students and also the portion being used as 'hostel' were assessed to building tax. However, on pursuing the statutory remedy, the portion actually being used for 'educational purpose' was given exemption; whereas the portion being used as 'Hostel' was held as not liable to be exempted. The matter attained finality when the question was clarified in this regard by the Government on the basis of the reference under Section 3(2) of the Act. 2. The legal question whether the 'Hostel' portion of the building is entitled to get exemption or not, stands covered against the petitioner, as per the decision rendered by a Division Bench of this WP(C) No.5692/2009 2 Court reported in 2008(3)KLT 627. This being the position, nothing survives in the present Writ Petition. Hence interference is declined and the Writ Petition is dismissed accordingly. P.R. RAMACHANDRA MENON (JUDGE) pkk WP(C) No.5692/2009 3