IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 25TH FEBRUARY 2009 / 6TH PHALGUNA 1930 WP(C).No. 5385 of 2009(P) ------------------------- PETITIONER(S): --------------- FR.MATHEW POTHANAMALA,VICAR, ST.SEBASTIAN'S FORANE CHURCH, NELLICKAMPOIL, ULIKKAL, KANNUR DISTRICT. BY ADV. SRI.GEORGE MECHERIL RESPONDENT(S): --------------- 1. THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO GOVERNMENT,REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR,TALIPARAMBA,KANNUR DIST. 3. THE VILLAGE OFFICER,VAYATHUR.PO, ULIKKAL, KANNUR DISTRICT. BY GOVERNMENT PLEADER MR.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 5385 OF 2009 P ```````````````````````````````````````````````````` Dated this the 25th day of February, 2009 J U D G M E N T Petitioner is the Vicar of a Church. The petitioner has been assessed under the Building Tax Act. Exts.P3 and P4 are the assessment orders dated 19.1.2009. It is the case of the petitioner that the petitioner had filed Ext.P2 petition stating that the building owned by the Church is used only for religious activities and the entire building owned by the Church is entitled to get exemption under section 3(1)(b) of the Building Tax Act. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader, on instructions, submits that the petitioner has filed Ext.P2. In such circumstances, it was incumbent on the part of the assessing officer to refer the matter to the government under section 3 of the Act. In the facts of this case, I feel that Exts.P3 and P4 are, therefore, unsustainable. Exts.P3 and P4 are quashed and there will be a direction to the 2nd respondent to refer the matter to the 1st respondent within two weeks from the date of receipt of a copy of WPC.5385/09 : 2 : this judgment. The 1st respondent will consider the matter and take a decision in the matter in accordance with law, with an opportunity of hearing to the petitioner, within three months from the date of receipt of the reference. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE