IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 34842 of 2011(E) ------------------------------------ PETITIONER(S): ----------------------- M.V.M.RESIDENTIAL HIGHER SECONDARY SCHOOL,REPRESENTED BY ITS GENERAL SECRETARY, V.MOHAMMEDUNNI HAJI,VALAYAMKULAM,KOKKUR PO, MALAPPURAM DISTRICT,PIN 679 591. BY ADVS. SRI.T.K.BABY (ERNAKULAM) SRI.MOHAN IDICULLA ABRAHAM SRI.MARTIN D.ALUMKARA SMT.R.RAJASREE (CHUTTIMATTATHIL) RESPONDENT(S): ------------------------- 1. THE TAHSILDAR,PONNANI TALUK, MALAPPURAM DISTRICT,PIN 679 583. 2. THE VILLAGE OFFICER,ALANKODE VILLAGE OFFICE,PONNANI TALUK, MALAPPURAM DISTRICT, PIN 679 575. 3. THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY,DEPARTMENT OF REVENUE, SECRETARIAT,THIRUVANANTHAPURAM PIN 695 001. BY GOVERNMENT PLEADER SRI. S. JAMAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VPV WPCNO.34842/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE PLAN OF THE HOSTEL BUILDING. EXT.P2: COPY OF THE PROPERTY TAX ASSESSMENT REGISTER ISSUED BY THE SECRETARY, ALANCODE GRAMA PANCHAYATH. EXT.P3: COPY OF THE RETURN IN FORM II FILED BY THE CHAIRMAN OF ASSABAH ASSOCIATION TRUST BEFORE THE TAHASILDAR, PONNANI. EXT.P4: COPY OF THE WRITTEN OBJECTION DATED 4.7.2011 FILED BEFORE THE 1ST RESPONDENT. EXT.P5: COPY OF THE ORDER OF ASSESSMENT NO.FI.9732/2011 DATED 23.9.2011 IN FORM V ISSUED BY THE 1ST RESPONDENT. EXT.P6: COPY OF THE DEMAND NOTICE IN FORM VI AS NO.FI.9732/11 DATED 23.9.2011 ISSUED BY THE 1ST RESPONDENT. EXT.P7: COPY OF THE PETITION DATED 20.11.2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE VPV S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.34842 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2011 J U D G M E N T The petitioner is running a school. For accommodating the students of the school, they have constructed a hostel building. The 1st respondent sought to assess that building under the Kerala Building Tax Act. The petitioner raised a contention that the petitioner is entitled to exemption from building tax in respect of the building housing the hostel, in view of the Full Bench decision of this Court in Unity Hospital v. State of Kerala [2011 (1) KLT 236]. But despite the claim, instead of referring the matter to the Government under Section 3 (2), the 1st respondent completed assessment by Exts.P5 & P6. The petitioner filed Ext.P7 representation in this matter to the 3rd respondent. The petitioner seeks the following reliefs: “(i) to declare that the petitioner is entitled for exemption of tax under Section 3 (1) (b) of the Kerala Building Tax Act for the building bearing No.7/407F of Alankode Grama Panchayath, which is constructed and used as hostel accommodation for the students of petitioner's residential school, W.P.(C)No.34842 of 2011 -2- (ii) to call for the records leading to Exhibit P5 and Exhibit P6 and to quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order, (iii) to issue direction to the 3rd respondent to consider and pass orders as expeditiously as possible on Exhibit P7 petition” I am of opinion that when the 1st respondent received Ext.P4 from the petitioner claiming exemption under Section 3 (1) of the Act, the 1st respondent was bound to refer the matter to the Government under Section 3 (2) of the Act. In the above circumstances, Exts.P5 & P6 are quashed. The 1st respondent is directed to refer the claim of the petitioner for exemption of the building in question from building tax under the Kerala Building Tax Act, under Section 3 (1) of the Act to the Government, as expeditiously as possible, at any rate, within a period of two weeks from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/