IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 25TH JUNE 2008 / 4TH ASHADHA 1930 WP(C).No. 14850 of 2008(P) -------------------------- PETITIONER: ----------------- ST.JOSEPH HOSPITAL, ANCHAL, KOLLAM, REPRESENTED BY THE ADMINISTRATOR, SR. BY ADV. SRI.SIBY MATHEW RESPONDENTS: --------------------- 1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY (TAXES), SECRETARIAT, TRIVANDRUM. 2. THE DISTRICT COLLECTOR, KOLLAM. 3. THE TAHSILDAR (ASSESSING AUTHORITY), PATHANAPURAM, PUNALUR. 4. THE VILLAGE OFFICER, ANCHAL, KOLLAM. BY GOVT. PLEADER SRI. BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.14850/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF G.O.(Rt)215/72/LA & SWD DATED 14.2.1972 ISSUED BY THE GOVERNMENT. EXT. P2 : TRUE COPY OF THE CERTIFICATE DT. 2.3.1985 ISSUED BY THE VILLAGE OFFICER. EXT. P3 : TRUE COPY OF THE OBJNECTION DT. .8.2000 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT. P4 : TRUE COPY OF REPRESENTATION DATED NIL SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT. P5 : TRUE COPY OF JUDGMENT DT. 19.11.2001 IN O.P. NO.30862/2001 OF THIS HON'BLE COURT. EXT. P6 : TRUE COPY OF JUDGMENT DT. 1.11.2004 IN W.A. NO.143/2002 OF THIS HON'BLE COURT. EXT. P7 : TRUE COPY OF NOTICE DT. 14.5.2008 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.14850 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of June, 2008 JUDGMENT Petitioner constructed a building. According to the petitioner, he is entitled to exemption under Section 3(1)(b) of the Building Tax Act. Earlier attempt to assess the petitioner to tax was interfered by Ext.P6 judgment by the Division Bench in writ appeal and the matter was directed to be decided by the Government and it was ordered that if any order is passed by the District Collector, it shall be ignored as he has no jurisdiction to pass orders under Section 3(2) of the Act. Complaint of the petitioner is against Ext.P7 dated 14.5.2008. In Ext.P7 the Village Officer has intimated the petitioner that they intend to visit the property. 2. I heard learned Government Pleader also. He points out that in the teeth of Ext.P6 judgment the matter is in the seizin of the State Government and the State Government must necessarily take a decision as to whether the building of the petitioner is entitled to exemption under Section 3(1)(b) of the Act. According to him Ext.P7 is only for the purpose of preparing a report to be sent to the Government in the matter. In such circumstances, recording the submission of the learned Government Pleader that there cannot be any assessment on the basis of WPC.14850/2008. 2 Ext.P7 and at best it is open to the fourth respondent to send a report to the Government for the purpose of deciding on the question of exemption, the writ petition is disposed of. (K.M. JOSEPH, JUDGE) sb