IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH FEBRUARY 2009 / 30TH MAGHA 1930 WP(C).No. 33468 of 2008(H) -------------------------- PETITIONER(S): --------------------- MANAGING DIRECTOR, RURAL INSTITUTE OF MEDICAL SCIENCES HOSPITAL NEDUMANGAD (FORMERLY KNOWN AS SPECIALTY HOSPITAL GROUP (P) LTD, REP. BY SMT. C SREEKUMARI AMMA, AGED 45, D/O. CHELLAMMA AMMA, MANAGING DIRECTOR. BY ADV. SRI.ABRAHAM P.GEORGE SMT.K.V.LEKSHMY RESPONDENT(S): ------------------------- 1. THE DISTRICT COLLECTOR THIRUVANANTHAPURAM DISTRICT. 2. THE REVENUE DIVISIONAL OFFICER THIRUVANANTHAPURAM. 3. THE TAHSILDAR, NEDUMANGADU, THIRUVANANTHAPURAM DISTRICT. 4. THE VILLAGE OFFICER, NEDUMANGADU VILLAGE, THIRUVANANTHAPURAM DISTRICT. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 33468 of 2008-H ---------------------------------------------- Dated, this the 19th day of February, 2009 J U D G M E N T In this writ petition, petitioner challenges Exts.P3, P4 and P5 orders. Other prayers are also there which appears to be ancillary. Petitioner is the Managing Director of the Rural Institute of Medical Sciences Hospital, Nedumangad. It is a company started by a group of doctors and later taken over by the National Development Trust, a charitable institution, it is submitted. According to the petitioner it has put up a building having 4 floors, the Ist and 2nd floors are used for hospital while 3rd and 4th floors are used as Nursing College. Petitioner's building was assessed to tax under the Building Tax Act. Though the petitioner preferred appeal it is rejected. It is not in dispute that the petitioner has raised a contention that he is entitled for exemption under Section 3 of the Kerala Building Tax Act in the appeal. In the circumstances, the appellate authority should have referred the matter to the Government under Section 3 of the Building Tax Act. 2. In such circumstances, Exts.P3, P4 and P5 are quashed. The 3rd respondent shall refer the issue to the Government for a decision WPC No. 33468/2008 -2- and the Government will take a decision in the matter under Section 3 (2) of the Kerala Building Tax Act within three months from the date of reference by the 3rd respondent, with opportunity of hearing to the petitioner. The Writ Petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS