IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 WP(C).No. 8017 of 2009(V) ------------------------------------ PETITIONER(S): ---------------------- T.M.M.COLLEGE OF NURSING, THE DEWAN BAHADUR DR.V.VERGHESE HOSPITAL TRUST ASSOCIATION, TIRUVALLA, REPRESENTED BY ITS SECRETARY, MR.JOHN V ABRAHAM. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENT(S): ------------------------ 1. THE TAHSILDAR, TALUK OFFICE, THIRUVALLA. 2. THE REVENUE DIVISIONAL OFFICER, THIRUVALLA. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 8017 of 2009-V ---------------------------------------------- Dated, this the 30th day of March, 2009 J U D G M E N T Petitioner is a College of Nursing. The petitioner stands assessed under the Kerala Building Tax Act. Petitioner carried the matter in appeal. According to the petitioner, petitioner raised the claim for exemption before assessing officer and the appellate authority. According to the learned Government Pleader, the claim was raised before the appellate authority. Even if the claim is raised before the appellate authority, this court has taken the view that the claim must be referred to the Government. In the light of this, I feel that the matter can be ordered to be referred to the Government. The writ petition is disposed of directing the Ist respondent Tahasildar to refer the question relating to exemption of the building to the 3rd respondent within a period of one week from the date of production of a copy of this judgment. The 3rd respondent will consider the same and take a decision on it with opportunity of hearing to the petitioner WPC No. 8017/2009 -2- within two months from the date of receipt of the reference from the Ist respondent. Recovery will be kept in abeyance till a decision is taken by the Government and further recovery will depend upon the outcome of the decision by the Government. (K.M.JOSEPH) JUDGE. MS