Kerala High Court
Visitation Convent vs The State Of Kerala on 3 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:66519
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 3RD DAY OF SEPTEMBER 2024 / 12TH BHADRA, 1946
WP(C) NO. 31073 OF 2024
PETITIONER:
VISITATION CONVENT,
THAMARAKKAD, VELIYANNOOR, MEENACHIL TALUK, PALA,
REPRESENTED BY ITS MOTHER SUPERIOR SR. JAINY SVM, AGED
66 YEARS, D/O. JOHN JOSEPH, RESIDING AT VISITATION
CONVENT, THAMARAKKAD, PIN - 686 638.
BY ADVS.
JOHN JOSEPH VETTIKAD
C.JOSEPH JOHNY
JASH C JAMES
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
REVENUE DEPARTMENT (SPECIAL CELL), DEPARTMENT OF
REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
2 THE SUB COLLECTOR/REVENUE DIVISIONAL OFFICER,
MINI CIVIL STATION, PALA, KOTTAYAM DISTRICT,
PIN - 686 575.
3 THE THAHASILDAR,
TALUK OFFICE, MEENACHIL, MINI CIVIL STATION, PALA,
KOTTAYAM DISTRICT, PIN - 686 575.
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4 THE VILLAGE OFFICER,
VELIYANNOOR VILLAGE OFFICE, VELIYANNOOR P.O.,
UZHAVOOR, KOTTAYAM DISTRICT, PIN - 686 638.
BY SMT.JASMINE M M, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 03.09.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner has approached this Court being
aggrieved by the fact that the claim for exemption under Section
3(1)(b) of the Kerala Building Tax Act, 1975 (hereinafter referred
to as 'the 1975 Act') has not been considered by the Assessing
Authority as contemplated under the provisions of the 1975 Act
while passing Exts.P1 and P2 orders. It is the case of the
petitioner that going by the provisions contained in Section 3 of
the 1975 Act, the question as to whether the petitioner is entitled
to an exemption had to be considered by the Government and not
by the Tahsildar.
2. The learned Government Pleader points out
that the claim for exemption under Section 3(1)(b) of the 1975
Act, in the facts and circumstances of this case, was raised after
the assessment was completed by the Assessing Authority and
therefore, the Assessing Authority was not in a position to
consider the contention as to whether the petitioner was entitled
to any exemption. It is submitted that when no such claim for
exemption had been raised before the Assessing Authority, the
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matter need not be referred to the Government for its
consideration. It is submitted that going by the judgment of the
Full Bench of this Court in Aswirathul Musthaqeem Sangham v.
State of Kerala [2019 (1) KLT 238)], the claim for exemption can
be considered even by the Appellate Authority and if the
petitioner is in any manner aggrieved by Exts.P1 and P2 orders,
the petitioner may file an appeal and may also raise the
contention that it is entitled to exemption, in which case, the
matter will be considered by the Appellate Authority in terms of
the provisions contained in Section 3(1)(b) of the 1975 Act read
with the provisions of Section 3(2) of the said Act.
3. Having heard the learned counsel appearing for
the petitioner and the learned Government Pleader and having
regard to the facts and circumstances of the case and considering
the fact that the petitioner is still within time to file an appeal
against Exts.P1 and P2 orders, this writ petition will stand
disposed of directing that if the petitioner files an appeal under
Section 11 of the 1975 Act before the Appellate Authority, within
the period specified and also raises a contention that it is entitled
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to exemption under Section 3(1)(b) of the 1975 Act, the Appellate
Authority shall consider such contention and if necessary, take a
decision thereon, after referring the matter for the consideration
of the Government as contemplated by the provisions of sub-
section (2) of Section 3 of the 1975 Act.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 31073 OF 2024
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APPENDIX OF WP(C) 31073/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE NOTICE VIDE NO.B8
(B)/478938/24 DATED 06-04-2024 ISSUED
UNDER RULE 9 OF THE KERALA BUILDING
TAX RULES, 1974
Exhibit P2 THE TRUE COPY OF THE NOTICE VIDE NO.B8
(B)/478938/24 DATED 06-04-2024 ISSUED
UNDER SECTION 5A OF THE KERALA
BUILDING TAX ACT, 1975
Exhibit P3 A TRUE COPY OF THE PETITION VIDE
NO.B8(B)-478938/24 DATED 22-06-2024
Exhibit P4 A TRUE COPY OF THE LETTER DATED 26-07-
2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P5 A TRUE COPY OF THE LETTER DATED 08-08-
2024 SENT BY THE PETITIONER TO THE 3RD
RESPONDENT
Exhibit P6 A TRUE COPY OF THE ACKNOWLEDGEMENT
CARD
