IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 10TH DECEMBER 2008 / 19TH AGRAHAYANA 1930 WP(C).No. 35536 of 2008(E) -------------------------- PETITIONER(S): ---------------------- INDIRA GANDHI MEMORIAL TRUST, NELLIKUZHI P.O., KOTHAMANGALAM, REPRESENTED BY ITS CHAIRMAN. BY ADV. SRI.K.JAJU BABU RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, ERNAKULAM. 3. THE TAHSILDAR, KOTHAMANGLAM. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 35536 OF 2008 E -------------------------------------- Dated this the 10th December, 2008 JUDGMENT Petitioner challenges the assessment order under the Kerala Building Tax Act. According to petitioner, petitioner is an Educational Institution, entitled to exemption under Section 3 (b) of the Building Tax Act. According to petitioner, notice was not served. Learned Government Pleader on instructions submits that notice was served and the Manager of the petitioner appeared on 25.8.2008. If that be so, in view of the decision in Mother Superior, Congregation of Sisters of Charity v. Tahsildar, Mananthawady (1987 (1) KLT 841), the petitioner may have to prefer Appeal and it will be open to the petitioner to raise the issue relating to exemption before the Appellate Authority and in such an event, the Appellate Authority will also be bound to refer the matter. Petitioner shall necessarily pay 1/4th of the amount demanded. Accordingly, the Writ Petition is disposed of relegating the petitioner to prefer Appeal and also WPC.35536/08 E 2 permitting the petitioner to raise the contention that the matter has to be referred to the Government under Section 3(b) and if the petitioner raises such contention, the Appellate Authority will consider the same and refer the matter to the Government. Any payment which will be made will necessarily be subject to the result of the decision to be taken. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge