IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 20TH JANUARY 2010 / 30TH POUSHA 1931 WP(C).No. 1763 of 2010(U) ------------------------------------- PETITIONER(S): ----------------------- G.RAMESAN,AGED 79 YEARS, MANAGING TRUSTEE,SREE VINAYAKA CHARITABLE TRUST, EDAGRAMOM, KARUMOM.P.O,THIRUVANANTHAPURAM. BY ADV. MR.SUMAN CHAKRAVARTHY, SMT.K.R.RIJA. RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO REVENUE DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 3. THE TAHSILDAR,THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J ------------------------------------- W.P(C) No. 1763 of 2010-U -------------------------------------- Dated this the 20th day of January, 2010. J U D G M E N T The grievance of the petitioner is that the building in question, in respect of which assessment has been finalised by the third respondent under the relevant provisions of the Kerala Building Tax Act, is not liable to be suffer any assessment by virtue of the fact that it comes within the purview of exemption as provided under Section 3(1)(b) of the 'Act'. 2. The learned counsel for the petitioner submits that the actual position in this regard, particularly as to the nature of the religious and charitable activities being pursued by the petitioner, who is representing the concerned Charitable Trust, were brought to the notice of the assessing authority, but the same was not looked into by the third respondent, while passing Ext.P4 order of assessment, followed by Ext.P5 demand notice, which are under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. The issue to be considered is whether the petitioner is entitled for the exemption as provided under Section 3(1)(b). W.P(C) No. 1763 of 2010-U 2 Once the dispute is raised in this regard, it is no more open to the assessing authority to finalise the assessment without referring the same to be considered and clarified by the Government as provided under Section 3(2) of the Act. The law in this regard stands well settled by the Division Bench of this Court as per the decision in Church of South India V. Tahasildar (1996(1) KLT 499) and also in Victory Paper and Boards V. State of Kerala (2000(1) KLJ 863). In the above facts and circumstances, Exts.P4 and P5 are set aside. The third respondent is directed to refer the matter to the first respondent under Section 3(2) of the Act, within one week from the date of receipt of a copy of this judgment. On receipt of the said reference, the first respondent is directed to consider the matter and pass appropriate orders thereon, in accordance with law, after hearing the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of the reference as aforesaid. The Writ Petition is disposed of as above. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// ab P.A to Judge