IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 13TH NOVEMBER 2009 / 22ND KARTHIKA 1931 WP(C).No. 22892 of 2009(F) -------------------------------------- PETITIONER: ------------------- FR.JOSE THENPILLIL, PRESIDENT, CLARETIAN PROVINCIAL HOUSE, KARUKUTTY-683 576, ANGAMALY, ERNAKULAM DISTRICT. BY ADV. MR.WILSON URMESE. RESPONDENTS: ------------------------ 1. KARUKUTTY GRAMA PANCHAYAT, KARUKUTTY-683 576, REPRESENTED BY ITS SECRETARY. 2. STATE OF KERALA, REPRESENTED BY THE SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. R1 BY ADV. MR.G.SANTHOSH KUMAR. R2 BY GOVT. PLEADER MR. V. MANU. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.22892/2009-F: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE CERTIFICATE OF REGISTRATION DTD. 30/01/2008. EXT.P.2: COPY OF THE NOTICE/S DTD. 09/01/2008. EXT.P.3: COPY OF THE OBJECTION DTD. 11/02/2008. EXT.P.4: COPY OF THE LETTER ISSUED BY THE SECRETARY DTD. 11/03/2008. EXT.P.5: COPY OF THE JUDGMENT DTD. 10/04/2008 IN W.P.(C).NO.11967/2008. EXT.P.6: COPY OF THE APPEAL FILED BY THE PETITIONER DTD. 15/04/2008. EXT.P.7: COPY OF THE NOTICE DTD. 19/03/2009. EXT.P.8: COPY OF THE REPRESENTATION DTD. 31/03/2009 FILED BY THE PETITIONER. EXT.P.9: COPY OF THE LETTER DTD. 12/05/2009 ISSUED BY THE SECRETARY. EXT.P.9.A: COPY OF THE DECISION DTD. 21/04/2009. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. THOTTATHIL B. RADHAKRISHNAN, J. -------------------------------------- W.P.(C) No. 22892 OF 2009 -------------------------------------- Dated this the 13th day of November, 2009 J U D G M E N T ~~~~~~~~~~~~~ The petitioner has a building. It is stated that the petitioner is a religious denomination having a monastery. It states that a Chapel is attached to the establishment. It claims the benefit of exemption from tax by virtue of Section 207 of the Kerala Panchayat Raj Act (for short 'Act'). Sub-section (1) of Section 207 of the Act provides certain exemptions. They operate in relation to the nature and purpose of the building. Sub-section (2) of Section 207 of the Act operates providing exemption to certain persons or classes of persons. When the petitioner claims the exemption under Sub-section (1) of Section 207 of the Act, the Panchayat has necessarily to decide on it. This is because, the further exigibility to tax would depend upon such a decision. Therefore, the Panchayat Finance Committee cannot keep Ext.P6 without a final decision, in accordance with law, yet letting the Panchayat Secretary to demand tax. Therefore, it is ordered, without entering on merits, that Ext.P6 will be taken up by the competent authority in the Panchayat and a decision shall be rendered on it, after hearing the petitioner and adverting to and considering the contents of Section 207 (1) of the Act. Based on the W.P.(C) No.22892/2009 2 relevant facts and factors, the Secretary of the Panchayat will place a report regarding the establishment before the Committee. The decision on Ext.P6 shall come within a period of two months from the date of receipt of a copy of this judgment. Further collection of tax or recovery against the petitioner will stand deferred until then. THOTTATHIL B. RADHAKRISHNAN, Judge ps