IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 10493 of 2009(F) ----------------------------------------------- PETITIONER(S): ---------------------- ABDUL RAZACK C.P., S/O. KUNGAYAMUTTY, AGED 44 YEARS, CHUNGAPALACKAL HOUSE, MANAGING PARTNER, M/S BEST PLAST, PARASSERY, KONGAD, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY TO GOVT, DEPT. OF INDUSTRIES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, PALAKKAD. 3. THE REVENUE DIVISIONAL OFFICER, PALAKKAD. 4. THE TAHSILDAR, PALAKKAD, PALAKKAD. 5. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 10493 OF 2009 F -------------------------------------- Dated this the 2nd April, 2009 JUDGMENT Petitioner has approached this Court challenging Exts.P2 and P4. According to petitioner, petitioner is engaged in the manufacture of PVC pipes. Petitioner was assessed under the Building Tax Act. According to petitioner, petitioner has raised a claim for exemption from building tax on the ground that it is used for industrial purpose. Learned Government Pleader points out that it was indeed raised before the Appellate Authority. Petitioner relies on Ext.P5 communication from the General Manager of District Industries Centre, Palakkad to the District Collector, Palakkad. I feel that this matter has been raised before the Appellate Authority. The Appellate Authority is duty bound to refer the matter to the Government for a decision by the Government. Accordingly, the Writ Petition is allowed and there will be a direction to the fourth respondent to refer the issue to the first respondent within a week from the date of WPC.10493/09 F 2 receipt of a copy of this Judgment. Thereafter, the first respondent will proceed to take a decision in the matter in accordance with law, with opportunity of hearing to the petitioner, within a period of three months from the date of receipt of reference by the fourth respondent. Recovery proceedings will be kept in abeyance till a decision is taken and further steps will depend on the outcome of the decision of the Government. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge