IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST FEBRUARY 2010 / 12TH MAGHA 1931 WP(C).No. 3052 of 2010(F) ------------------------------------ PETITIONER(S): ----------------------- THE DIRECTOR, AMALA CANCER HOSPITAL & RESEARCH CENTRE, THRISSUR. BY MR.KURIAN GEORGE KANNANTHANAM, SENIOR ADVOCATE, ADV. MR.TONY GEORGE KANNANTHANAM. RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, TALUK OFFICE, THRISSUR. R1 & R2 BY GOVERNMENT PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3052 of 2010-F ---------------------------- Dated this the 1st day of February, 2010. J U D G M E N T The issue involved is whether the second respondent/ assessing authority has any right to proceed with the steps for assessment of the building belonging to the petitioner under the Kerala Building Tax Act, when a specific claim was raised before the said respondent as to the eligibility for 'exemption'. The learned Senior Counsel appearing for the petitioner submits that the assessing authority is always bound to refer the matter to the Government under Section 3(2) of the Act and this being the position, the impugned order passed by the second respondent without pursuing such exercise, is per se wrong and illegal. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, particularly as to the scheme of the statute and also in view of the binding judicial precedents, once the claim for exemption under Section 3(1)(b) is raised, it is obligatory to have the matter referred for final decision of the Government as provided under Section 3(2) of the Act. W.P(C) No.3052 of 2010-F 2 4. In the above circumstances, Exts.P3 and P4 passed by the second respondent are set aside and the second respondent is directed to refer Ext.P2 statement of objections preferred by the petitioner in response to Ext.P1 notice of assessment to the Government for final decision within one week. On receipt of such reference, the first respondent is directed to consider the same in accordance with law and to pass final orders 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 this judgment. The Writ Petition is allowed. No cost. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab