IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 18106 of 2003(E) -------------------------- PETITIONER: --------------- MANAGER, CARMEL COLLEGE, MALA. BY ADV. SRI.J.JULIAN XAVIER RESPONDENT(S): -------------------- 1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT, GOVT. OF KERALA, THIRUVANANTHAPURAM. 2. TAHSILDAR (ASSESSING AUTHORITY), IRINJALAKUDA. BY GOVERNMENT PLEADER SRI.SANEER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 18106 of 2003(E) ---------------------------------- APPENDIX ------------ PETITIONER'S EXHIBITS ------------------------------- EXT.P1. COPY OF REPRESENTATION DT. 16.9.1998 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2. COPY OF THE ORDER OF ASSESMENT DATED 6.2.1999 ISSUED BY THE 2ND RESPONDET TO THE PETITIONER. EXT.P3. COPY OF THE ORDER DATED 29.4.2003 PSSED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL ----------------------------- / TRUE COPY / P.A. TO JUDGE VK B.P. RAY, J. - - - - - - - - - - - - - - - - - W.P.(C) No. 18106 of 2003 - - - - - - - - - - - - - - - - Dated this the 20th day of December, 2011. JUDGMENT The petitioner has approached this Court with the following prayers: 1. To call for the records connected with the case leading to Exts.P2 and P3 and quash the same by issuing a writ of certiorari. 2. To issue a declaration that the petitioner's College Hostel building falls under Sub Section (1)(b) of Section 3 of KBT Act, 1975, as such eligible to be exempted from payment of building tax. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. The learned counsel for the petitioner submits that the issue involved in this case is covered by the decision reported in 2011(1) KLT 236 (F.B) - Unity Hospital (P) Ltd. v. State of Kerala. 3. Following the aforesaid decision, I set aside Exts.P2 and P3 and remit the matter to the 1st respondent to reconsider the question of granting exemption to the petitioner in the light of the aforesaid decision. The petitioner shall appear before the first respondent on 09.01.2012 along with a copy of this judgment. The first respondent shall dispose of the proceedings within three months from the date of appearance, after giving an opportunity of hearing to the petitioner. This writ petition is disposed of as above. sd/- B.P. RAY, JUDGE. rv W.P.(C) No. 18106/2003 -:2:- B.P. RAY, J. ----------------------------------------------------------- W.P.(C) No. 18106 of 2003 ------------------------------------------------------------- Dated this the 20th day of December, 2011. JUDGMENT