The petitioner is the Manager of St. Alphonsa Hostel which belongs to the Mar Sleeva College of Nursing at Cherpumkal, Palai. The building put up by the petitioner for the purposes of the Hostel was subject to assessment under the Kerala Building Tax Act, 1975, hereinafter referred to as the 'Act', and Ext.P2 demand notice was served on the petitioner demanding building tax in terms of the above Act. Aggrieved by Ext.P2 demand notice, petitioner filed an appeal before the 4th respondent. Vide Ext.P5 appellate order, the appeal has also been rejected. Aggrieved by Exts.P2 demand notice and Ext.P5 appellate order, the petitioner has preferred this writ petition. 2. The case of the petitioner in the writ petition is that the building put up by him qualifies for an exemption under Section 3 of the Act read with the decision of this Court in Unity Hospital (P) Ltd. v. State of Kerala - 2011 (1) KLT 236 (F.B) insofar as it is used as a Hostel in a Nursing College. It is the specific contention of the petitioner that this aspect was not considered by the Assessing W.P.(C).NO.34744/2010 2 Authority while passing the order of assessment against the petitioner.
3. A counter affidavit has been filed on behalf of the 4th respondent wherein it is stated that the petitioner did not respond to a notice issued to him under the Act, and it was on account of the fact that no material to show that the petitioner was entitled to any exemption was placed before the authority, that the Assessing Authority proceeded to levy building tax on the building put up by the petitioner.
4. I have heard Sri.Isaac Kuruvilla Illikal, 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.
5. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I am of the view that insofar as the claim of the petitioner is that the building put up by the petitioner will qualify for exemption in terms of Section 3 of the Act, it was incumbent upon the respondents to refer the issue of exemption to the Government for its decision in the matter. The petitioner draws W.P.(C).NO.34744/2010 3 my attention to the decision of the Full Bench of this Court in Unity Hospital (P) Ltd. v. State of Kerala - 2011 (1) KLT 236 (F.B), which clearly holds that if the building is used for the purposes of a Hostel in accordance with the requirements laid down by the Regulatory Authority for setting up a Nursing College, then the said building will quality for exemption under the Act. The said decision would be binding on the Assessing Authority also. I therefore quash Ext.P2 demand notice and Ext.P5 appellate order and direct the 4th respondent to pass fresh orders in the matter, after considering the claim of the petitioner for exemption in terms of the decision referred to above. The 4th respondent shall pass fresh orders in the matter within a period of three months from the date of receipt of a copy of this judgment after affording the petitioner an opportunity of being heard. The order to be passed by the 4th respondent shall be a reasoned one referring to the materials produced by the petitioner.
The writ petition is disposed as above.
prp A.K.JAYASANKARAN NAMBIAR JUDGE