IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 8TH APRIL 2009 / 18TH CHAITHRA 1931 WP(C).No. 6148 of 2009(K) -------------------------------------------- PETITIONER(S): ---------------------- REGENCY CLUB (CHARITABLE INSTITUTION REG.NO.140/1992) KUTTANELLUR, THRISSUR - 14, 680014 (PIN) REPRESENTED BY ITS PRESIDENT-IN-CHARGE, SRI.T.A.MOHANASUNDARAN. BY ADV. SRI.SARVOTHAMAN SRI.M.R.ARUN RESPONDENT(S): ------------------------- 1. TAHSILDAR AND ASSESSING AUTHORITY, TALUK OFFICE, THRISSUR. 2. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TO THE GOVERNMENT, TAXES AND FINANCE DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 6148 OF 2009 K -------------------------------------- Dated this the 8th April, 2009 JUDGMENT Petitioner challenges Exts.P5 and P7 and it also seeks reliefs based on Section 3 of the Kerala Building Tax Act. Petitioner has been assessed under the Building Tax Act. According to petitioner, petitioner is entitled to exemption as it is doing charitable work. Learned Government Pleader would submit that the petitioner did not raise this issue as such before the Tahsildar. I find that Ext.P7 is appealable. Under the Building Tax Act, petitioner is entitled to payment of the amount assessed in four quarterly instalments. In Ext.P7, it is noticed that the petitioner has been asked to pay the amount in three monthly instalments. Learned Government Pleader does not fairly dispute the fact that the demand for monthly instalments is contrary to Rule 12 of the Kerala Building Tax WPC.6148/09 K 2 Rules. In such circumstances, I feel that the petitioner is to be relegated to prefer Appeal. But, at the same time, I feel that Ext.P7 requires interference to the extent the petitioner was called upon to pay the amount of tax in three instalments. Accordingly, Ext.P7 will stand modified and the instalments will be treated as due on the basis of the requirements in Rule 12. On the said reasoning, petitioner need pay only Rs.1,60,000/= (Rupees One Lakh & Sixty Thousand) for maintaining the Appeal provided it is filed before 30.4.2009, accompanied by an application for condonation of delay. It is so ordered and accordingly the petitioner may prefer Appeal against Ext.P7 by remitting Rs.1,60,000/=(Rupees One Lakh & Sixty Thousand) on or before 30.4.2009, accompanied by an application for condonation of delay. The recovery proceedings will be kept in abeyance till 30.4.2009 and thereafter, it is for the petitioner to prefer Appeal as aforesaid and seek appropriate reliefs. It is also open to the petitioner to raise a definite claim for exemption WPC.6148/09 K 3 before the Appellate Authority. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge