IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 23RD JANUARY 2009 / 3RD MAGHA 1930 WA.No. 2338 of 2007() --------------------- {IN WPC.11433/2007 OF THIS COURT} .................... APPELLANT(S): PETITIONER: ---------------------------------------------- FR. GEORGE EDAKALATHUR, VICAR, ST. ANTONY'S FORANE CHURCH, MALAGAYUDE PANTHAL, OLLUR, THRISSUR DISTRICT. BY ADV. SRI.JIJO PAUL RESPONDENT(S): RESPONDENTS: ------------------------------------------------------ 1. THE REVENUE DIVISIONAL OFFICER, THRISSUR 2. THE TAHSILDAR, THRISSUR TALUK, THRISSUR. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 23/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B. KOSHY, Ag.C.J. & V.GIRI, J. ------------------------- W.A.No.2338 of 2007 ------------------------- Dated this the 23th day of January, 2009. JUDGMENT Koshy, Ag.C.J. The appellant/petitioner challenges the order of assessment for payment of building tax in respect of a building constructed by the church. The church has constructed a hall. It is stated by the petitioner that every Tuesday, “Nercha Bhakshanam” is offered in the said hall. Apart from that, the church has got lot of pilgrims. They are also offered offertory food. It is also submitted that even though the petitioner charges rent for the building when it is actually let out for marriages etc., that amount is also used for charity fund for the marriages of poor girls etc., and the petitioner is entitled to exemption of building tax for the hall under Section 3(1)(b) of Kerala Building Tax Act, as the buildings used for religious and charitable purposes are exempt from payment of building tax. The net income that is received is also spent for poor. That requires evidence. W.A.NO.2338/07 :: 2 :: 2. We are not considering those aspects in this case. If an application for exemption is received from the appellant, it should be referred to the Government under Section 3(2) of the Act. Therefore, we set aside the impugned order and direct the Tahsildar to refer the question to the Government to decide whether the appellant is entitled to exemption under Section 3(2) of the Act. The appellant will be free to prove his contentions before the Government. Only after conclusion of the same, further orders can be passed. Writ appeal is disposed of accordingly. Sd/- (J.B. KOSHY) ACTING CHIEF JUSTICE Sd/- (V.GIRI) JUDGE sk/ //true copy// P.S. to Judge