IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 25TH JULY 2008 / 3RD SRAVANA 1930 WP(C).No. 36534 of 2005(Y) --------------------------------------- PETITIONER: ------------------- THOMAS.J.CHERUKARA, DIRECTOR, M/S.KERALA CARS (PVT) LIMITED, PUZHAKKAL, AYYANTHOLE, THRISSUR. BY ADV. SRI.P.DEEPAK. RESPONDENTS: ----------------------- 1. TAHSAILDAR, (ASSESSING AUTHORITY), THRISSUR. 2. GOVERNMENT OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETRIATE, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.36534/2005-Y: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE RETURN DTD. 19/08/2005. EXT.P.2: COPY OF THE ASSESSMENT ORDER DTD. 25/11/2005. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. prv. T.R.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ W.P.(C). No.36534/2005-Y ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 25th day of July, 2008 J U D G M E N T The petitioner has approached this Court challenging Ext.P2 order of assessment which has been passed overlooking the claim for exemption raised by him in Ext.P1 return. The building in question is a workshop. After the completion of the building, the petitioner filed statutory return as per Ext.P1 before the assessing authority claiming exemption under Section 3(1) of the Building Tax Act. Under Clause (b) of Sub Section (1) of Section 3 of the Act, such buildings are exempted from assessment of tax. 2. The legal position in this matter has been settled by various decisions of this Court wherein it has been held that in such cases the assessing authority has to refer the matter to the Government. In Victory Paper and Boards v. State of Kerala and others [2000 (1) K.L.J 863] a Division Bench of this Court was pleased to hold that when a claim for exemption from paying the building tax is raised, the assessing authority is liable to refer the matter to the Government under Section 3(2) of the Building Tax Act. W.P.(C).NO.36534/2005-Y -:2:- 3. In the light of the above legal position, the assessing authority was not right in finalising the assessment as per Ext.P2. Therefore, Ext.P2 is set aside. The petitioner will be free to make a fresh representation before the Tahsildar and the Tahsildar is hereby directed to refer the matter to the Government, i.e., the claim for exemption raised by the petitioner as expeditiously as possible. The liability, if any, for payment of tax will depend upon the outcome of the order to be passed by the Government under Section 3(2) of the Building Tax Act. The petitioner shall file a fresh representation along with a copy of this judgment before the Tahsildar for making the reference within one month from today. The writ petition is disposed of as above. T.R.RAMACHANDRAN NAIR, Judge ms