IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 24701 of 2008(N) -------------------------- PETITIONER: ------------------ PANKAJAKASTHOORI AYURVEDA MEDICAL COLLEGE, KILLY, KATTAKADA. THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, DR.J. HAREENDRAN NAIR. BY ADV. SRI.ANIL NARAYANAN SRI.S.D.ASOKAN RESPONDENTS: --------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM. 3. THE TAHSILDAR, TALUK OFFICE, NEYYATINKARA. BY GOVT. PLEADER SRI. BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.24701 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of August, 2008 JUDGMENT Petitioner is aggrieved by the order of assessment under the Kerala Building Tax Act. It is the case of the petitioner that the building is liable to be exempted under the provisions of the Building Tax Act by virtue of Section 3(1)b of the Act. It is also the case of the petitioner that it is a charitable institution. Apparently overlooking its contentions, which it has specifically raised before the assessing authority, the assessing authority refused to grant exemption. Petitioner has preferred an appeal. But the learned counsel for the petitioner submits that it is the bounden duty of the assessing authority to refer the matter to the Government. 2. I heard learned Government Pleader also. The learned Government Pleader on instructions submits that the petitioner had indeed raised this issue before the assessing authority. If that be so, it was the bounden duty of the assessing authority to refer the matter to the Government. In such circumstances, the writ petition is allowed, Exts.P2 and P3 are quashed and there will be a direction to the third respondent to refer the matter to the Government, first respondent. The first respondent will WPC.24701/2008. 2 afford an opportunity of hearing to the petitioner and take a decision in accordance with law within a period of two months from the date of receipt of the reference from the Tahsildar. The Tahsildar will make the reference within a period of three weeks from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb