The Director vs State Of Kerala on 1 February, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 3052 of 2010(F)


1. THE DIRECTOR,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA,
                       ...       Respondent

2. THE TAHSILDAR,

                For Petitioner  :SRI.KURIAN GEORGE KANNANTHANAM (SR.)

                For Respondent  : No Appearance

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

 Dated :01/02/2010

 O R D E R
                     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