Thottathil B.Radhakrishnan, J. 1. Though this writ petition is linked up with a bunch, which primarily generates issues as to the scope of different definition clauses under the Kerala Building Tax Act, 1975, 'Act', for short, the primary question in this writ petition is as to whether the petitioner's buildings are entitled to exemption from the provisions of the Act. The petitioner is an Engineering College. It is stated in Ext.P1 that the college was started with the Government Order permitting such commencement of activity. AICTE has also granted approval for that institution. Calicut University has granted affiliation. With these materials, the Institution requested the Tahsildar that the proposed assessment under the Act be dropped. Obviously, such relief could not have been granted by the Tahsildar. However, it was a matter exclusively within the domain of the State Government in terms of the provisions of Section 3(2) of the Act, which provides that if any question arises as to whether a building falls under sub- section (1) or under Section 3A, it shall be referred to the Government and the Government shall decide the question after giving the interested parties an opportunity to present their case. Obviously therefore, having regard to the nature of the objections raised by the petitioner to the proposed assessment, the Tahsildar ought to have referred the case to the Government for decision.
2. Notwithstanding the fact that the aforesaid position is fortified by different judgments of this Court, including Victory Paper and Boards (India) Ltd. v. RDO [ILR 2000 (2) Ker. 592], it needs to be mentioned that Government had issued instructions through Circular No.32887/ST C2/03/RD dated 1.7.2003 directing all the assessing/appellate/revisional authorities to refer the cases where the assessees claim for exemption from payment of building tax under Section 3(1) of the Act as provided under Section 3(2) of the Act. It was also clarified that assessment on such cases can be done only after communication of the decision taken by the Government as to whether the building is exempt from the building tax or not. Such a circular was issued by the Government because it was noticed that much delay is being occurred on the part of the authorities concerned for the assessment and realisation of the building tax under the Act and one of the main reasons for that, is due to the delay in taking decision on the claim of the assessees for exemption from the building tax under Section 3(1) of the Act.
3. It is appropriate that all assessing, appellate and revisional authorities under the Act adhere to the said circular issued by the Government.
4. No other issue arises for decision in this case.
In the result, this writ petition is ordered directing that the second respondent shall refer the case of the petitioner to the Government for consideration of the question as to whether its building in question is entitled to exemption from the application of the Act. Let this be done by the second respondent within a period of one month from the date of receipt of a copy of this judgment. The Government shall decide on the issue after complying with the rule of hearing provided in the statute. Let this be done within an outer limit of six months from the date on which the Government receives the requisite papers. Until then, any recovery on the basis of Ext.P2 demand will stand suspended. This writ petition is ordered accordingly.
(THOTTATHIL B. RADHAKRISHNAN, JUDGE) (C.T.RAVIKUMAR, JUDGE) (BABU MATHEW P. JOSEPH, JUDGE) jg