Young Men’S Christian … vs State Of Kerala on 28 August, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 24917 of 2009(H)


1. YOUNG MEN'S CHRISTIAN ASSOCIATION(YMCA)
                      ...  Petitioner

                        Vs



1. STATE OF KERALA, REPRESENTED BY THE
                       ...       Respondent

2. THE TAHSILDAR, KANAYANNUR TALUK,

                For Petitioner  :SRI.P.GOPINATH

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :28/08/2009

 O R D E R
                    P.R.RAMACHANDRA MENON, J.
                   -----------------------------------------------
                     WP(C) NO. 24917 & 24969 OF 2009
                          -----------------------------------
                  Dated this the 28th day of August, 2009


                                J U D G M E N T

A common issue is involved in both these cases and hence they are

considered and dealt with together.

2. The petitioners, stated as running Charitable Organisations/

Institutions, have been assessed for Building Tax at the hands of the

Tahsildar/Assessing authority, who has passed the impugned order fixing

the tax liability, followed by the demand notice to clear the same. The case

of the petitioners is that, the impugned orders have been passed without

any regard to the statement of objections, filed by the petitioners as to the

eligibility to have exemption under Section 3(1) of the Kerala Building Tax

Act, 1975. The contention of the petitioners is that, if the assessing

authority is not satisfied with the position pointed out by the petitioners, the

only course open, was to have it referred to the Government for

clarification, as provided under Section 3(2) of the Act.

3. Heard the learned Government Pleader as well.

4. Considering the facts and circumstances, it is found that the

course pursued by the Assessing authority is not correct or sustainable and

WPC NO.24917 & 24969 of 2009 2

that the said authority ought to have referred the matter for clarification of

the Government under Section 3(2).

5. In the above circumstance, the impugned orders and demand

notices are set aside and the Tahsildar/Assessing authority is directed to

refer the matter to the Government for clarification under Section 3(2) of

the Act; which shall be done within two weeks from the date of receipt of a

copy of this judgment. On receipt of the reference as above, the

Government shall finalise the matter, in accordance with law, 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 the

reference.

Both the Writ Petitions are disposed of accordingly.

P.R.RAMACHANDRA MENON
JUDGE

dnc