IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 20TH JUNE 2008 / 30TH JYAISHTA 1930 WP(C).No. 22100 of 2006(E) -------------------------------------- PETITIONER: ------------------- KAMAL MUSTHAFA, S/O.MUSTHAFA, AGED 45 YEARS, PROPRIETOR, EAST VENICE MOTORS, MAKKIYIL GARDENS, PUNNAPRA, PARAVOOR VILLAGE, ALAPPUZHA DISTRICT. BY ADV. SRI.A.MOHAMMED. RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, GOVT. OF KERALA, THIRUVANANTHAPURAM. 2. REVENUE DIVISIONAL OFFICER, ALAPPUZHA. 3. TAHASILDAR, AMBALAPUZHA TALUK, ALAPPUZHA. 4. DEPUTY TAHSILDAR (REVENUE RECOVERY), AMBALAPUZHA TALUK OFFICE, ALAPPUZHA. BY GOVERNMENT PLEADER SRI. MOHAMMED ANZAR.K.J - R1 TO R4. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/06/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.22100/2006-E: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: FACTORY LICENCE ISSUED BY JT. DIRECTOR OF FACTORIES 7 BOILERS, KOLLAM. EXT.P.2: ORDER OF ASSESSMENT NO. B.T. 91/02/D5 DTD. 07/11/2002 ISSUED BY THE R.3. EXT.P.3: NOTICE OF DEMAND NO. B.T91/02/D5 DTD. 07/11/2002 ISSUED BY THE R3. EXT.P.4: RECEIPT FOR PAYMENT OF RS.13,800.00 DTD. 25/11/2002. EXT.P.5: RECEIPT FOR PAYMENT OF RS.13,800.00 DTD. 25/02/2003. EXT.P.6: RECEIPT FOR PAYMENT OF RS.13,805.00 DTD. 28/05/2003. EXT.P.7: REVISED ORDER OF ASSESSMENT NO. BT.91/02-D5 DTD. 11/04/2005 ISSUED BY THE R.3. EXT.P.8: NOTICE OF DEMAND NO. BT 91/02-D5 DTD. 11/04/2005 ISSUED BY THE R.3. EXT.P.9: ORDER DTD. 26/12/2005 IN PROCEEDINGS NO. E.2649/05/K. D15 PASSED BY THE R.2. EXT.P.10: NOTICE NO. B.T. 91/02/D5 DTD. 30/01/2006 BY THE R.3. EXT.P.11: DEMAND NOTICE DTD. 01/08/2006 ISSUED BY THE R.4. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// prv. KURIAN JOSEPH, J. --------------------------------------- W.P.(C) No. 22100 OF 2006 --------------------------------------- Dated this the 20th day of June, 2008. J U D G M E N T The crux of the disputes pertains to the question regarding exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975. As rightly pointed out by the petitioner herein, if there is a dispute as to whether a building is eligible for exemption or not, that dispute has to be referred to the Government and the Government alone has the jurisdiction to decide that issue. Accordingly, this writ petition is disposed of as follows: 2. There will be a direction to the third respondent to refer the dispute regarding exemption claimed by the petitioner to the Government within a period of two months from the date of receipt of a copy of this judgment and thereafter, the Government shall decide the issue within another three months, with notice to the petitioner. Until the Government passes orders as above, there shall not be any levy in respect of the impugned demand. KURIAN JOSEPH, JUDGE. smp KURIAN JOSEPH, J. W.P.(C) No. 22100 OF 2006 J U D G M E N T 20.06.2008