IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 12TH NOVEMBER 2008 / 21ST KARTHIKA 1930 WP(C).No. 31304 of 2008(B) -------------------------- PETITIONER(S): --------------- ST.ELIZABETH SNEHABHAVAN, PATHANAMTHITTA, PATHANAMTHITTA DT. REP. BY ITS MOTHER SUPERIOR SR.THERESI. BY ADV. SRI.P.NARAYANAN RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, KOZHENCHERRY, PATHANAMTHITTA DIST. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31304 OF 2008 B ```````````````````````````````````````````````````` Dated this the 12th day of November, 2008 J U D G M E N T Petitioner is aggrieved by Ext.P4 order and Ext.P5 notice. Petitioner seeks a direction to the 2nd respondent to refer the matter to the 1st respondent for decision on exemption of building tax. A direction is also sought not to proceed with the recovery proceedings. 2. I heard learned counsel for petitioner and learned Government Pleader. Case of the petitioner is that the petitioner is entitled to exemption under section 3 of the Kerala Building Tax Act. Learned Government Pleader, on instructions, submits that the petitioner is correct in contending that the petitioner had raised this contention before the assessing authority. Yet the assessing authority has proceeded to pass Ext.P4 assessment order assessing the petitioner to tax under the Kerala Building Tax Act. which is followed by Ext.P5 demand notice. In view of the fact that though the petitioner has raised the plea of exemption the Tahsildar has acted illegally and proceeded to pass an order WPC.31304/08 : 2 : without referring the matter to the government under section 3 for its decision, writ petition is allowed and Exts.P4 and P5 are quashed. The 2nd respondent will refer the matter relating to the claim for exemption to the 1st respondent within two weeks from the date of receipt of a copy of this judgment. The 1st respondent will, upon receipt of the records, issue notice to the petitioner and after affording an opportunity for hearing to the petitioner, take a decision in the matter in accordance with law within three months from the date of receipt of the reference. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE