IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 1ST OCTOBER 2007 / 9TH ASWINA 1929 WP(C).No. 4883 of 2007(F) --------------------------------------- PETITIONER: -------------------- S.H.CONVENT, PUTHUSERIKADAVU, PADINJARATHARA, WAYANAD DISTRICT, REPRESENTED BY ITS SUPERIOR, SR.MARY.S.H. BY ADV. SRI.P.NARAYANAN RESPONDENTS: -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, ASSESSING AUTHORITY, VYTHIRI, WAYANAD DISTRICT. BY GOVERNMENT PLEADER SRI. M.R. SABU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/10/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.4883/2007 F APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REPRESENTATION DTD. 7/03/2001 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2: COPY OF THE REPRESENTATION DD. 19/02/2003 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF ORDER DTD. 12/10/2006 PASSED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P4: COPY OF THE ORDER DTD. 29/07/2002 IN LETTER NO.12590/N3./ 2002/LSGD. EXT.P5: COPY OF THE JUDGMENT DTD. 2/11/2006 OF THIS HON'BLE COURT IN WP(C) NO.25958/2003. /TRUE COPY/ P.A.TO JUDGE Kss ANTONY DOMINIC,J. ------------------------- W.P ( C) No. 4883 of 2007 -------------------------- Dated this the Ist October, 2007 J U D G M E N T Exhibit-P3 is an order declining benefit of exemption under the provisions of Kerala Building Tax Act, on the basis petitioner had not produced documents to show that the building was used for the purposes of convent. It is challenging the said order that this writ petition has been filed. 2. It is now revealed from para 3 of the counter affidavit that building was exclusively used for the accommodation of nuns and for other students studying in religious subjects. In view of this, Exhibit-P3 cannot be sustained. 3. Accordingly, Exhibit-P3 will stand quashed and it is declared that the petitioner is entitled to exemption under Section 3 (1) (b) of the Kerala Building Tax Act. The writ petition is disposed of as above. (ANTONY DOMINIC, JUDGE) ma K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007