IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 2ND JANUARY 2008 / 12TH POUSHA 1929 OP.No. 11935 of 2000(U) ----------------------- PETITIONER: ------------ THE CHAIRMAN, QUILON BRANCH OF SOUTH INDIAN REGIONAL COUNCIL OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA, AUDIT BHAVAN, PALLITHOTTAM, KOLLAM-691 006. BY ADV. SRI.JOHNSON GOMEZ FR.JOHNY THOTTAM RESPONDENTS: ------------- THE SECRETARY, KOLLAM MUNICIPALITY, MUNICIPAL OFFICE, KOLLAM. BY ADV. SRI.M.K.CHANDRA MOHANDAS,SC,KOLLAM MPTY THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 02/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.19487/2000 DISMISSED. 2/1/08 SD/- T.R. RAMACHANDRAN NAIR, JUDGE. APPENDIX EXT.P1-TRUE COPY OF THE SIRC NEWS LETTER PUBLISHED ON JUNE 1999 EXT.P2-TRUE COPY OF THE INVITATION CARD CIRCULATED BY THE PETITIONER EXT.P2(A)- TRUE COPY OF PHOTOGRAPH SHOWING THE PROGRAMME HELD ON 11.3.2000 EXT.P3-TRUE COPY OF THE REPRESENTATION MADE TO THE RESPONDENT ON 5.11.97 EXT.P4-TRUE COPY OF THE DEMAND NOTICE DATED 22.12.1999. // TRUE COPY // P.S. TO JUDGE T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.11935 of 2000-U - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of January, 2008. JUDGMENT This original petition is concerned with the claim of the petitioner relating to exemption from payment of property tax under the Kerala Municipality Act in respect of the building, viz., Audit Bhavan, Pallithottam, Kollam. The claim of the petitioner is that Institute of Chartered Accountants of India is an educational institution formed by a separate statute and is wholly owned by Government of India. The petitioner is the Chairman of the Quilon branch of the Southern India Regional Council (SIRC) of the Institute of Chartered Accountants of India. The petitioner has constructed the new building, viz. 'Audit Bhavan', for imparting coaching and training to the students and for the professional development of the Chartered Accountants. It started functioning on 1.4.1996. 2. The claim is based on Section 235(1)(d) of the Kerala Municipality Act. That relates to exemption from payment of property tax. As per the interim order dated 25.1.2006, this court had directed that if the petitioner makes a representation and place the materials before the OP 11935/2000 -2- Corporation of Kollam, the competent authority in the Kollam Corporation will consider the same and will take a decision after hearing the petitioner. 3. It is submitted by learned counsel on either side that pursuant to the interim order, the petitioner has filed a detailed representation seeking to exempt the building from payment of property tax. It is also stated that the competent authority has heard the petitioner. But it is pointed out that under the relevant provisions of the Act, orders of exemption has to be passed by the Government (under Section 281 of the Act). 4. Therefore, the original petition is disposed of with the following directions: (a) The respondent Corporation shall forward the representation which is filed by the petitioner in compliance with the interim order passed by this court along with their report, to the Secretary to the Government, Local Self Government Department within one month from today; and (b) The Secretary to Government, Local Self Government Department will take a decision in the matter after hearing the petitioner and the respondent herein, within a further period of four months from the date of receipt of the files from the Corporation. The interim order granted by this court in C.M.P.No.19487/2000 will continue in force till orders are passed and communicated to the petitioner. OP 11935/2000 -3- The original petition is disposed of as above. (T.R. Ramachandran Nair, Judge.) kav/ OP 11935/2000 -4- T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - O.P. No.11935 of 2000-U - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 2nd January, 2008.