IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN THURSDAY, THE 11TH FEBRUARY 2010 / 22ND MAGHA 1931 WP(C).No. 904 of 2007(G) ----------------------------------- PETITIONER: ------------------- FR.K.K.MARKOSE, DIRECTOR, ORTHODOX CHURCH CENTRE, KOTHAMANGALAM. BY ADV. MR.BIJU ABRAHAM. RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT. 2. THE TAHSILDAR, TALUK OFFICE, KOTHAMANGALAM. 3. THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA. R1 TO R3 BY GOVERNMENT PLEADER MR. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.904/2007-G: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ORDER DTD. 22/05/2001 OF R.2. EXT.P.2: COPY OF THE DEMAND NOTICE DTD. 22/05/2001 OF THE R.2. EXT.P.3: COPY OF THE RECEIPT NO. 79 DTD. 18/06/2001. EXT.P.4: COPY OF THE ORDER DTD. 16/07/2002 OF THE R.3. EXT.P.5: COPY OF THE DEMAND NOTICE DTD. 20/09/2002 OF THE R.2. EXT.P.6: COPY OF THE RECEIPT NO. 52 DTD. 04/10/2002 MADE BY THE PETITIONER. EXT.P.7: COPY OF THE ORDER DTD. 12/10/2006 OF THE R.1. ON THE REVISION PETITION OF THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.904 OF 2007 ------------------------------------------- Dated this the 11th day of February, 2010 JUDGMENT 1.The petitioner challenges Ext.P7 order of the Government rejecting exemption from the provisions of the Kerala Building Tax Act, 1975. 2.A perusal of the materials on record appears to suggest that the crucial facts relevant for decision have escaped notice of the competent authorities. 3.It appears that Malankara Orthodox Syrian Church has different institutions, including the building in question which is known as the Orthodox Church Centre. It housed a place for worship and also hostel facility for students for different colleges falling under the same establishment Malankara Orthodox Syrian Church. This homogeneity would have been the only prime factor for the Income Tax Department, KSEB WPC.904/07 2 etc. for providing exemption or reductions in rates by treating the building as entitled to some exemptions. 4.If the hostels are run for the purpose of housing the students of colleges run by Malankara Orthodox Syrian Church, there is no reason why such particular fact ought not to have been considered pivotally by the Government. It is apparent that the petitioner had also not appropriately placed materials for the consideration of the Government though the proceedings of the Revenue Divisional Officer appears to reflect some of the crucial facts. In the aforesaid circumstances, the impugned order is quashed and the Government are directed to re-consider the issue within an outer limit of four months from the date of receipt of a copy of this judgment. The petitioner will also place a comprehensive representation before the Government touching all aspects, including the title to the property. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.18/02.