IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1669 of 2009(W)
1. ARSHA FISHERIES
... Petitioner
Vs
1. STATE OF KERALA REP. BY THE
... Respondent
2. THE TAHSIDLAR, TALUK OFFICE, KOCHI.
For Petitioner :SRI.K.A.MANZOOR ALI
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :22/01/2009
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 1669 OF 2009 W
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Dated this the 22nd January, 2009
JUDGMENT
Petitioner put up a building. According to the petitioner, it
is entitled to the benefit of Section 3 of the Building Tax Act
and the matter should have been referred to the Government.
According to learned counsel for the petitioner, the petitioner is
served with Ext.P6 which is a demand notice. Learned
Government Pleader on instructions submits that it is correct
that the petitioner has raised a claim for exemption. In such
circumstances, it was the duty of the Assessing Officer to refer
the matter to the Government under Section 3 and he ought not
have proceeded with the assessment. Accordingly, the Writ
Petition is disposed of as follows:
The second respondent Tahsildar will refer the question to
the Government within fifteen days from the date of receipt of a
copy of this Judgment. The first respondent will proceed to take
a decision in the matter in accordance with law, after affording
WPC.1669/09 W 2
an opportunity of hearing to the petitioner, within three months
from the date of receipt of the reference from the Tahsildar. Till
such time as a decision is taken, recovery proceedings against
the petitioner will be kept in abeyance.
Sd/=
K. M. JOSEPH, JUDGE
kbk.
// True Copy //
PS to Judge