IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 21ST JANUARY 2010 / 1ST MAGHA 1931 WP(C).No. 1844 of 2010(E) ------------------------- PETITIONER: --------------- SAJ FLIGHT SERVICES PVT.LTD., AIRPORT, THIRUVANANTHAPURAM - 695 008, REPRESENTED BY ITS DIRECTOR, MINI SAJAN VARGHESE. BY ADV. SRI.K.P.DANDAPANI, SENIOR ADVOCATE SRI.MILLU DANDAPANI RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 2. THE TAHSILDAR, THIRUVANANTHAPURAM (ASSESSING AUTHORITY UNDER THE K.B.T. ACT, 1975). BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) N0. 1844 OF 2010 ......................................................................... Dated this the 21st January , 2010 J U D G M E N T The issue involved in this Writ Petition is whether the second respondent/assessing authority under the Kerala Building Tax Act was right in finalizing the assessments, fixing the liability upon the petitioner, when a claim for exemption was put forth under Section 3(1)(b), without referring the matter for decision of the first respondent /Government as provided under Section 3 (2) of the Act. 2. The issue is no more open to challenge in view of the unambiguous provisions in the Statute and the position made clear by this Court on many an occasion. 3. Heard the learned Government Pleader as well. 4. In the above circumstances, the petitioner succeeds. Ext.P8, the impugned order and the consequential demand notice as borne by Ext.P9 are set aside . The second respondent W.P.(C) N0. 1844 OF 2010 2 is directed to refer the matter to the first respondent/Government within one week from the date of receipt of a copy of the judgment and on receipt of such reference, the matter shall be considered and finalized by the first respondent, of course, after giving an opportunity of hearing to the petitioner, as expeditiously as possible at any rate within two months from the date of receipt of such reference. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk