IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH OCTOBER 2008 / 15TH ASWINA 1930 WP(C).No. 28201 of 2008(G) -------------------------- PETITIONER(S): --------------- POPULAR VEHICLES AND SERVICES LTD., KUTTUKARAN CENTRE, MAMANGALAM, KOCHI -24, REP. BY ITS MANAGING DIRECTOR. BY ADV. SRI.E.K.MADHAVAN SRI.V.KRISHNA MENON SMT.P.VIJAYAMMA RESPONDENT(S): --------------- 1. THE TAHSILDAR, KOLLAM. 2. STATE OF KERALA, REP. BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 28201 OF 2008 G ```````````````````````````````````````````````````` Dated this the 7th day of October, 2008 J U D G M E N T Petitioner is aggrieved by Exts.P1 and P2. Petitioner seeks a direction to refer the claim for exemption under section 3(1)(b) of the Kerala Building Tax Act to the State Government. The petitioner has been assessed under the Kerala Building Tax Act. According to the petitioner, the structure is a workshop entitled to exemption. 2. Learned Government Pleader, on instructions, submits that though notice was issued to the petitioner, the petitioner did not raise the entitlement to exemption before the assessing authority. I feel that the petitioner can be relegated to prefer appeal against Ext.P1 wherein he can raise the contention that the building is liable to be exempted. If the petitioner raises the contention that the structure is a workshop and it is entitled to be exempted, the appellate authority will also be duty bound to refer the matter to the WPC.28201/08 : 2 : Government. In such circumstances, writ petition is disposed of as follows. If the petitioner prefers appeal within a period of two weeks from today accompanied by an application for condonation of delay, the authority will take a decision on the application for condonation of delay, and if the delay is condoned, the appeal will be taken and decided on merits provided the petitioner remits the first instalment as required under law. If the petitioner raises the contention that the building in question is liable to be exempted under section 3 (1)(b) of the Act, the appellate authority will look into the same and refer the matter to the Government under section 3 of the Act. It is further directed that the order will not be enforced for three weeks. (K.M.JOSEPH, JUDGE) aks