IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 1439 of 2011(D) ----------------------------------- PETITIONER(S): ----------------------- ADMINISTRATOR SAN JOE COLLEGE OF NURSING HOSTEL, PULLUVAZHY PO, PERUMBAVOOR 683 541. BY ADVS. SRI.BABY ISSAC ILLICKAL SRI.ISAAC KURUVILLA ILLIKAL RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIATE THIRUVANANTHAPURAM. 2. TAHSILDAR, TALUK OFFICE,KUNNATHUNADU. 3. VILLAGE OFFICER, RAYAMANGALAM VILLAGE, RAYAMANGALAM. BY SR. GOVT. PLEADER SRI.MATHEW GEORGE VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.1439 of 2011 ------------------------------------------- Dated this the 17th day of January, 2011 J U D G M E N T ---------------------- Challenge in this writ petition is against order of assessment completed under the provisions of the Kerala Building Tax Act, 1975. A building which is used as hostel attached to a Nursing College of the petitioner is assessed on the basis that the hostel building, in which the students are accompanied, is not part of the educational institution which is eligible for exemption under Section 3(1) of the Kerala Building Tax Act. 2. Presumably the view taken is on the basis of a decision of a Division Bench of this court which was the prevailing precedent on the issue. But it is noticed that a Full Bench of this court had reversed the view in a recent decision in Unity Hostel Pvt. Ltd. Vs. State of Kerala (2011 (1) KLT 19). 3. Hence I am of the view that the matter requires reconsideration at the hands of the assessing authority. It is W.P.(C).1439/11 -2- to be examined as to whether the building in question will specify the criteria as prescribed under the above cited decision. 4. Therefore assessment finalised as per Ext.P2 is hereby quashed. The matter is remitted back to the 2nd respondent for a reconsideration in view of the dictum laid by this court in the decision (cited supra). The fresh assessment in this regard shall be completed after affording an opportunity of hearing to the petitioner to produce the documents in support of his claim, and also an opportunity of personal hearing. Fresh orders in this regard shall be issued as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. (Sd/-) C.K.ABDUL REHIM, JUDGE. okb The citation “Unity Hostel Pvt. Ltd. Vs. State of Kerala (2011 (1) KLT 19)” quoted in paragraph 2 of the judgment in W.P (C) No.1439/2011 dated 17-01-2011 is suo-motu corrected as “Unity Hospital (P) Ltd. Vs. State of Kerala (2011 (1) KLT 236 (F.B)”, as per order dated 17-02-2012 by Hon'ble Mr. Justice C.K. Abdul Rehim. Sd/- Registrar (Judicial)