IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH JUNE 2009 / 20TH JYAISHTA 1931 WP(C).No. 15984 of 2009(P) -------------------------- PETITIONER: --------------- AL-AMEEN EDUCATIONAL TRUST, EDATHALA, REPRESENTED BY ITS SECRETARY, M.M.ABDUL RAHMAN. BY ADV. SRI.T.A.SHAJI RESPONDENTS: --------------- 1. THE TAHSILDAR, TALUK OFFICE, ALUVA. 2. THE VILLAGE OFFICER, ALUVA EAST VILLAGE, ALUVA. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 15984 OF 2009 ......................................................................... Dated this the 10th June, 2009 J U D G M E N T The case of the petitioner is that it is a Charitable Trust running an aided college and also owning a building where hostel accommodation is provided to the students. According to the petitioner, they are entitled to have the benefit of exemption as provided under Section 3(1)(b) of the Kerala Building Tax Act and it was without any regard to the same that the assessment was finalised by the first respondent. 2. The learned counsel appearing for the petitioner submits that when non-consideration of the vital aspect was brought to the notice of the first respondent, the petitioner was given notice to appear before the first respondent with all relevant documents and that even though the petitioner appeared before the first respondent, the said respondent did not pay any heed to the submission made from the part of the petitioner nor did W.P.(C) No. 15984 OF 2009 2 he choose to refer the matter for clarification to be given by the Government as provided under Section 3(2) of the Act. 3. The learned Government Pleader appearing on behalf of the respondents submits that the question whether the hostel attached to an educational institution is eligible for exemption from payment of tax under the provisions of the Act, stands covered by the decision in Josegiri Hospital vs. Government of kerala [2008(3) KLT 627] . It is also pointed out that the objection now raised claiming the benefit of exemption was never raised before the first respondent before the assessment was completed. 4. However, taking note of the facts and circumstances and also the undisputed fact that the petitioner is an educational trust, the matter has necessarily to be looked into by the Government providing necessary clarification as provided under Section 3(2) of the Act. 5. In the said circumstances, Ext.P3 assessment order is set aside and the first respondent is hereby directed to refer the matter to the Government under Section 3(2)of the Act for W.P.(C) No. 15984 OF 2009 3 providing necessary clarifications. On such an event, the third respondent/Government shall consider the matter in accordance with law, of course, with reference to the dictum laid down by this Court, as aforesaid and also giving an opportunity of hearing to the petitioner. It is made clear that the reference, as above, shall be made by the first respondent within two weeks from the date of receipt of a copy of the judgment and the matter shall be finalised by the Government within two months from the date of receipt of reference. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk