IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 26369 of 2008(L) -------------------------- PETITIONER: ------------ THE SECRETARY, MAR BASELIOS MEDICAL MISSION ASSOCIATION, MAR BASELIOS MEDICAL MISSION HOSPITAL, KOTHAMANGALAM. BY ADV. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, TRIVANDRUM. 2. THE TAHSILDAR, KOTHAMANGALAM. 3. THE SECRETARY, KOTHAMANGALAM MUNICIPALITY, KOTHAMANGALAM. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 1.9.2008 , THE COURT ON 01/09/2008 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 26369 OF 2008 L ```````````````````````````````````````````````````` Dated this the 1st day of September, 2008 J U D G M E N T Petitioner is the Secretary of Mar Baselios Medical Mission Association. Ext.P1 is the Memorandum and Articles of Association. Case of the petitioner is that members of the Association are running a hospital which is owned by Mar Thoma Cheria Palli. The complaint is against the assessment and imposition of building tax vide Exts.P10(a) and P10(b). The principal contention of the petitioner is that the building in question is to be exempted from building tax under section 3(b) of the Building Tax Act. It is the case of the petitioner that the matter was raised before the assessing authority by Ext.P4 but the assessing authority, instead of referring the matter to the Government as required under section 3 of the Act, has proceeded to assess the petitioner to tax. 2. I heard learned Government Pleader also. Learned Government Pleader submits that the matter itself can be taken for final hearing and that no counter affidavit is necessary. In an WPC.26369/08 : 2 : earlier writ petition filed by the Vicar of Mar Thoma Cheria Palli, the learned Government Pleader had obtained instructions in the matter. Learned Government Pleader points out that the petitioner had raised the contention claiming exemption before the assessing authority. In such circumstances, the matter should have been referred to the government under section 3 of the Act. Accordingly, writ petition is allowed and there will be a direction to the 2nd respondent to refer the matter to the government under section 3 of the Act within two weeks from the date of receipt of a copy of this judgment. The 1st respondent will consider the matter with an opportunity for hearing to the petitioner and take a decision in accordance with law, within two months from the date of reference of the matter by the 2nd respondent. The impugned orders are quashed so that the reference can be made. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE