IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22409 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------ YOGIA PAI NARAYANA PAI TRUST, KOOVAPADAM, COCHIN 682 002, REPRESENTED BY ITS MANAGING TRUSTEE G GOPALAKRISHNA PAI. BY ADV. SRI.S.B.PREMACHANDRA PRABHU SRI.G.SREENIVASA PRABHU RESPONDENT(S): --------------------------- THE TAHSILDAR, TALUK OFFICE, FORT COCHIN ,KOCHI.PIN- 682 001. BY SR GOVERNMENT PLEADER SRI.JAMES MATHEW KADAVAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.22409/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE DATED 19/12/2005 ISSUED BY THE RESPONDENT TO THE PETITIONER. P2 COPY OF THE OBJECTIONS FILED BY THE PETITIONER DATED 30/12/2005. P3 COPY OF THE RETURN DATED 30/12/2005 FILED BY THE PETITIONER. P4 COPY OF THE LIST OF DOCUMENTS FILED ALONG WITH THE DOCUMENTS DATED 3/1/2006. P5 COPY OF THE REPLY DATED 4/5/2011 SENT TO THE RESPONDENT. P6 COPY OF THE LETTER DATED 18/10/2010 RECEIVED FROM THE RESPONDENT. P7 COPY OF THE OBJECTIONS FILED BY THE PETITIONER DATED 20/10/2010 BEFORE THE RESPONDENT. P8 COPY OF ORDER OF ASSESSMENT PASSED BY THE RESPONDENT DATED 10/8/2011. P9 COPY OF THE DEMAND NOTICE DATED 10/8/2011 ISSUED BY THE RESPONDENT RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 22409 of 2011 ================== Dated this the 18th day of August, 2011 J U D G M E N T The petitioner is a trust. They have constructed certain buildings. Proceedings have been initiated by the respondent for assessment of those buildings to building tax under the Kerala Buildings Tax Act, 1975. The petitioner objected to the same taking the stand that the buildings of the petitioner are used for charitable purposes and, therefore, are exempted from the building tax under Section 3(1)(b) of the Act. Despite the same, without referring the matter to the Government as required under Section 3(2) of the Act, the respondent has issued Ext.P8 order of assessment and Ext.P9 notice of demand. The petitioner challenges the same. According to the petitioner, once the petitioner took the contention regarding exemption under Section 3(1)(b) of the Act, the respondent was duty bound to refer the matter for a decision of the Government under Section 3(2) and he has no jurisdiction to assess building tax as done in Ext.P8. 2. I have heard the learned Government Pleader also. 3. It is settled law that once a assessee takes the contention that the building is exempted under Section 3(1)(b) of the Act, the assessing authority is bound to refer the matter to the Government for a decision under Section 3(2) of the Act. Since that has not been w.p.c.22409/11 2 done, Exts.P8 and P9 are quashed. The respondent is directed to refer the matter for a decision of the Government under Section 3(2) of the Act within one month from the date of receipt of a certified copy of this judgment. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge