IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 9832 of 2009(Y) ------------------------- PETITIONER(S): --------------- THE MANAGER, MAR ATHANASIOS COLLEGE, KUTTAPUZHA, THIRUVALLA. BY ADV. SRI.P.HARIDAS RESPONDENT(S): --------------- 1. STATE OF KERALA, REP BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM. 2. THE REVENUE DIVISIONAL OFFICER, THIRUVALLA. 3. THE TAHSILDAR, THIRUVALLA. BY GOVERNMENT PLEADER MR.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 9832 OF 2009 Y ```````````````````````````````````````````````````` Dated this the 2nd day of April, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Petitioner is an assessee under the Building Tax Act. Admittedly, the petitioner has raised claim for exemption. In such circumstances, the matter should have been referred. 3. Accordingly, writ petition is disposed of as follows. There will be a direction to the 3rd respondent to refer the matter to the 1st respondent within one week from the date of receipt of a copy of this judgment. The 1st respondent will take a decision in the matter in accordance with law after affording an opportunity of hearing to the petitioner, within three months from the date of receipt of a copy of this judgment. Till such decision is taken, Ext.P6 will be kept in abeyance and further proceedings will depend upon the decision to be taken on the matter. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE