IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH MARCH 2010 / 24TH PHALGUNA 1931 WP(C).No. 5367 of 2010(U) --------------------------------------- PETITIONER(S): ----------------------- ASWINI HOSPITALS (P) LTD., REP. BY ITS MANAGING DIRECTOR, DR.C.N.PARAMESWARAN, ASWINI HOSPITAL (P) LTD., KARUNAKARAN NAMBIAR ROAD, THRISSUR. BY ADV. MR.M.B.PRAJITH RESPONDENT(S): -------------------------- 1. THE TAHSILDAR, ASSESSING AUTHORITY, THRISSUR. 2. THE SECRETARY, NADATHARA GRAMA PANCHAYATH, THRISSUR. BY GOVT. PLEADER MR.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.5367 of 2010-U ---------------------------- Dated this the 15th day of March, 2010. J U D G M E N T The petitioner is aggrieved of Ext.P6 assessment order passed by the first respondent, whereby the petitioner has been directed to satisfy the amount stated as due under the Kerala Building Tax Act, without any regard to the claim for exemption, specifically raised by the petitioner before the said Authority, which was to be referred for decision by the Government as provided under Section 3(2) of the Act. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that the petitioner has constructed a building in question which is mainly being used for 'educational purposes' and accordingly, exemption was claimed by virtue of the mandate under Section 3(1)(b) of the Act. The law is now settled, in view of the fact that once the claim for exemption is raised, the assessing authority does not have the power to adjudicate the matter and it has to be referred to the Government as provided under Section 3(2) of the Act. W.P(C) No.5367 of 2010-U 2 4. The learned Government Pleader also fairly concedes the legal position as above. As such, Ext.P6 order passed by the first respondent is not correct or sustainable and hence it is set aside. The first respondent is directed to refer the claim for exemption to the Government within one week from the date of receipt of a copy of this judgment. On receipt of such reference the matter shall be finalised by the Government and appropriate orders shall be passed in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible. The petitioner shall produce a copy of the judgment along with a copy of the Writ Petition before the Government. The Writ Petition is allowed as above. No cost. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab