The petitioner is a Charitable organization that has constructed a building for accommodating its administrative office, library, nursery classes, training classes etc. The building tax assessment of the building put up by the petitioner was completed by Ext.P2 assessment order, whereby, a plinth area of 2157.81 sq.ft. was assessed to building tax. The case of the petitioner is that there are large portions of the building that will qualify for exemption in terms of Section 3(1)(b) of the Kerala Building Tax Act, 1975. The claim for exemption has been referred to the Government for its decision in the matter. It is the petitioner's case that, contrary to the requirement of the Building Tax Act, the 3rd respondent passed an order of assessment ignoring the claim of the petitioner for exemption. In an appeal preferred by the petitioner before the 2nd respondent, the 2nd respondent dismissed the appeal by Ext.P4 order without considering the case of the petitioner for exemption. Although the petitioner's claim for exemption is pending before the 1st respondent, Ext.P6 W.P.(C).No.3045/2010 2 revenue recovery notice was served on the petitioner seeking to recover amounts assessed on the petitioner by way of building tax. It is under these circumstances that the petitioner has impugned Exts.P2, P4 and P6 in the present writ petition. 2. I have heard Sri.N.D.Premachandran, the learned counsel appearing on behalf of the petitioner as also Smt.Lilly.K.T., the learned Government Pleader appearing on behalf of the respondents.
3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find that the issue regarding the grant of exemption to the building or parts thereof, belonging to the petitioner, is pending consideration before the 1st respondent and no orders have been passed till date on the claim for exemption preferred by the petitioner. In that view of the matter, I feel that Ext.P2 assessment order and Ext.P4 appellate order, to the extent they do not consider the claim of the petitioner for exemption, cannot be legally sustained. Accordingly, I quash Exts.P2 and P4 orders, and Ext.P6 revenue recovery notice, and direct the 3rd respondent Assessing Authority to pass fresh orders of assessment in W.P.(C).No.3045/2010 3 respect of the building, after getting the orders of the 1st respondent on the claim for exemption preferred by the petitioner which is stated to be pending before the 1st respondent. The 1st respondent shall pass an order on the claim for exemption preferred by the petitioner before it within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The 3rd respondent shall thereafter, pass fresh orders in the matter within a period of three months from the date of receipt of the order of the Government on the issue of exemption to the building put up by the petitioner.
The writ petition is disposed as above.
A.K.JAYASANKARAN NAMBIAR JUDGE prp