IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 24917 of 2009(H) -------------------------- PETITIONER(S): --------------- YOUNG MEN'S CHRISTIAN ASSOCIATION(YMCA) CHITTOOR ROAD, ERNAKULAM, REPRESENTED BY ITS GENERAL SECRETARY, J.OOMMEN, AGED 55 YEARS, S/O.REVK.J.JOHN, RESIDING AT 44/812, PERANDOOR ROAD, KALOOR, COCHIN - 17. BY ADV. SRI.P.GOPINATH RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER SRI.P.K.BABU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009 ALONG WITH WPC.24969/09, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24917 & 24969 OF 2009 ----------------------------------- Dated this the 28th day of August, 2009 J U D G M E N T A common issue is involved in both these cases and hence they are considered and dealt with together. 2. The petitioners, stated as running Charitable Organisations/ Institutions, have been assessed for Building Tax at the hands of the Tahsildar/Assessing authority, who has passed the impugned order fixing the tax liability, followed by the demand notice to clear the same. The case of the petitioners is that, the impugned orders have been passed without any regard to the statement of objections, filed by the petitioners as to the eligibility to have exemption under Section 3(1) of the Kerala Building Tax Act, 1975. The contention of the petitioners is that, if the assessing authority is not satisfied with the position pointed out by the petitioners, the only course open, was to have it referred to the Government for clarification, as provided under Section 3(2) of the Act. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, it is found that the course pursued by the Assessing authority is not correct or sustainable and WPC NO.24917 & 24969 of 2009 2 that the said authority ought to have referred the matter for clarification of the Government under Section 3(2). 5. In the above circumstance, the impugned orders and demand notices are set aside and the Tahsildar/Assessing authority is directed to refer the matter to the Government for clarification under Section 3(2) of the Act; which shall be done within two weeks from the date of receipt of a copy of this judgment. On receipt of the reference as above, the Government shall finalise the matter, in accordance with law, 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 a copy of the reference. Both the Writ Petitions are disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc