IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 12159 of 2011(T) --------------------------------- PETITIONER(S): ------------------- FR.MARIADAS, AGED 58 YEARS, S/O.JOSEPH, PIO BHAVAN, PUTHOOR VAYAL, THRIKKAIPETTA VILLAGE, VYTHIRI TALUK, WAYANAD. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENT(S): --------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-1. 2. THE DISTRICT COLLECTOR, WAYANAD DISTRICT, KALPETTA, WAYANAD, PIN-673121. 3. THE REVENUE DIVISIONAL OFFICER, WAYANAD, MANANTHAVADY, PIN-670645. 4. TAHSILDAR, VYTHIRI, WAYANAD, PIN-673576. 5. THE VILLAGE OFFICER, THRIKKAIPETTA, WAYANAD, PIN-673576. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 12159/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE LETTER DATED 11/10/2004 NO.TECH/MISC/12A/2004-05 ISSUED FROM THE COMMISSIONER OF INCOME TAX. P2: COPY OF THE CERTIFICATE ISSUED BY ST.FRANCIS PROVINCE. P3: COPY OF THE DATED 14/11/2007 PASSED BY THE 4TH RESPONDENT. P4: COPY OF THE OBJECTION FILED BY THE K.C.DANIEL BEFORE THE 4TH RESPONDENT DATED 22/08/2007. P5: COPY OF THE ORDER DATED 10/06/2008 IN NO.B-7748/2007 PASSED BY THE 3RD RESPONDENT. P6: COPY OF THE REVISION PETITION DATED 10/07/2008 BEFORE THE 2ND RESPONDENT. P7: COPY OF THE JUDGMENT DATED 17/11/2009 IN WPC. NO.32864/09 OF THIS HONOURABLE COURT. P8: COPY OF THE ORDER NO.B5.2010/18983/12 DATED 11/03/2011 ISSUED BY TO THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 12159 OF 2011 ------------------------------------------------- DATED THIS THE 12th DAY OF JULY, 2011 J U D G M E N T In respect of building owned by St. Francis Capuchian Province, of which the petitioner is the Provincial Superior the petitioner raised the contention that building is exempt from building tax under the Building Tax Act since the building is used for charitable purposes. Without referring the question of eligibility for exemption, as provided under Section 3 (2) of the Act to the Government, the assessing authority proceeded to assess the building to building tax. Petitioner challenged the same in an appeal taking the contention that before assessment the Tahsildar ought to have referred the matter for decision of the Government. But the appeal was rejected. The same was the fate of the revision filed by the petitioner also. The petitioner now challenges Exts.P3, P5 and P8 original, appeallate and revisional orders. 2. The main contention raised by the petitioner is that the assessing authority ought to have referred the matter for decision of the Government under Section 3 (2) of the Act. W.P.(C) No.12159/2011 -2- 3. I have heard learned Government Pleader also. Obviously, the petitioner's claim is under Section 3 (1) of Kerala Building Tax Act for exemption of the building from tax, on the ground that the same is used for charitable purposes. Section 3 (2) provides that in respect of such a question the matter has to be referred to the Government for decision. Therefore, the orders impugned are without jurisdiction. Insofar as the matter was not referred to the Government for decision, the impugned orders are quashed. The 4th respondent is directed to refer the issue to the Government for decision under section 3 (2) of the Kerala Building Tax Act as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge