IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 8TH APRIL 2009 / 18TH CHAITHRA 1931 WP(C).No. 9141 of 2009(K) ------------------------------------ PETITIONER(S): ---------------------- LITTLE FLOWER HOSPITAL AND RESEARCH CENTRE, ANGAMALY, ERNAKULAM, REPRESENTED BY ITS DIRECTOR BY ADV. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENT(S): ------------------------- 1. STATE OF KERALA,REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (SPECIAL CELL) DEPARTMENT, GOVT. OF KERALA, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, TALUK OFFICE, ALUVA. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 9141 of 2009-K ---------------------------------------------- Dated, this the 8th day of April, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. In this writ petition the question relates to the availability of exemption under Sec.3 of the Kerala Building Tax Act to the building of the petitioner. It is not in dispute that the petitioner has raised the contention that it is entitled for exemption before the assessing officer. The writ petition is disposed of as follows: There will be a direction to the 2nd respondent to refer the issue relating to exemption to the petitioner's building to the Ist respondent within one week from the date of receipt of a copy of this judgment. The Ist respondent will proceed to take a decision in the matter in accordance with law with opportunity of being heard to the petitioner within three months from the date of production of a copy of this judgment. Proceedings will be put on hold and further proceedings will depend upon the order. (K.M.JOSEPH) JUDGE. MS