{"id":215171,"date":"2009-08-28T00:00:00","date_gmt":"2009-08-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/young-mens-christian-vs-state-of-kerala-on-28-august-2009"},"modified":"2018-12-19T21:24:59","modified_gmt":"2018-12-19T15:54:59","slug":"young-mens-christian-vs-state-of-kerala-on-28-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/young-mens-christian-vs-state-of-kerala-on-28-august-2009","title":{"rendered":"Young Men&#8217;S Christian &#8230; vs State Of Kerala on 28 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Young Men&#8217;S Christian &#8230; vs State Of Kerala on 28 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 24917 of 2009(H)\n\n\n1. YOUNG MEN'S CHRISTIAN ASSOCIATION(YMCA)\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n2. THE TAHSILDAR, KANAYANNUR TALUK,\n\n                For Petitioner  :SRI.P.GOPINATH\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :28\/08\/2009\n\n O R D E R\n                    P.R.RAMACHANDRA MENON, J.\n                   -----------------------------------------------\n                     WP(C) NO. 24917 &amp; 24969 OF 2009\n                          -----------------------------------\n                  Dated this the 28th day of August, 2009\n\n\n                                J U D G M E N T\n<\/pre>\n<p>       A common issue is involved in both these cases and hence they are<\/p>\n<p>considered and dealt with together.\n<\/p>\n<p>       2.      The petitioners, stated as running Charitable Organisations\/<\/p>\n<p>Institutions, have been assessed for Building Tax at the hands of the<\/p>\n<p>Tahsildar\/Assessing authority, who has passed the impugned order fixing<\/p>\n<p>the tax liability, followed by the demand notice to clear the same. The case<\/p>\n<p>of the petitioners is that, the impugned orders have been passed without<\/p>\n<p>any regard to the statement of objections, filed by the petitioners as to the<\/p>\n<p>eligibility to have exemption under Section 3(1) of the Kerala Building Tax<\/p>\n<p>Act, 1975.      The contention of the petitioners is that, if the assessing<\/p>\n<p>authority is not satisfied with the position pointed out by the petitioners, the<\/p>\n<p>only course open, was to have it referred to the Government for<\/p>\n<p>clarification, as provided under Section 3(2) of the Act.<\/p>\n<p>        3.     Heard the learned Government Pleader as well.<\/p>\n<p>        4.     Considering the facts and circumstances, it is found that the<\/p>\n<p>course pursued by the Assessing authority is not correct or sustainable and<\/p>\n<p><span class=\"hidden_text\">WPC NO.24917 &amp; 24969 of 2009          2<\/span><\/p>\n<p>that the said authority ought to have referred the matter for clarification of<\/p>\n<p>the Government under Section 3(2).\n<\/p>\n<p>       5.   In the above circumstance, the impugned orders and demand<\/p>\n<p>notices are set aside and the Tahsildar\/Assessing authority is directed to<\/p>\n<p>refer the matter to the Government for clarification under Section 3(2) of<\/p>\n<p>the Act; which shall be done within two weeks from the date of receipt of a<\/p>\n<p>copy of this judgment.      On receipt of the reference as above, the<\/p>\n<p>Government shall finalise the matter, in accordance with law, after giving<\/p>\n<p>an opportunity of hearing to the petitioner, as expeditiously as possible, at<\/p>\n<p>any rate, within two months from the date of receipt of a copy of the<\/p>\n<p>reference.\n<\/p>\n<p>      Both the Writ Petitions are disposed of accordingly.<\/p>\n<p>                                     P.R.RAMACHANDRA MENON<br \/>\n                                                  JUDGE<\/p>\n<p>dnc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Young Men&#8217;S Christian &#8230; 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&#8217;S CHRISTIAN ASSOCIATION(YMCA) &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY THE &#8230; Respondent 2. THE TAHSILDAR, KANAYANNUR TALUK, For Petitioner :SRI.P.GOPINATH For Respondent : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-215171","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Young Men&#039;S Christian ... vs State Of Kerala on 28 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/young-mens-christian-vs-state-of-kerala-on-28-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Young Men&#039;S Christian ... vs State Of Kerala on 28 August, 2009 - Free Judgements of Supreme Court &amp; 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