High Court of Kerala quashed an assessment order because the 1st respondent failed to refer the claim for exemption under Section 3 of the Kerala Building Tax Act to the Government.
Ext.P6 assessment order quashed; 1st respondent directed to refer exemption issue to the Government; subsequent assessment to be completed after Government order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 14TH DAY OF OCTOBER 2019 / 22ND ASWINA, 1941
WP(C).No.15295 OF 2019(J)
PETITIONER:
AROGAYAMATHA CONVENT
REPRESENTED BY SISTER SUPERIOR, SR. TRESLIN FCC, KANANCHIRA MISSION CLARAMADAM, KARANCHIRA, KATTOOR 680 702.
BY ADVS. SRI.ISSAC M.PERUMPILLIL SRI.JIJO PAUL KALLOOKKARAN
RESPONDENTS:
R1 BY GOVERNMENT PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.15295/19
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JUDGMENT
The challenge in this Writ Petition is against Ext.P6 assessment order passed under the Kerala Building Tax Act. The case of the petitioner in this Writ Petition is essentially that the building in question is one that is used principally for religious purposes inasmuch as it consists of a chapel, prayer room and a residential area for nuns. The 1st respondent assessing authority who was apprised of these facts, however, proceeded to assess the building without considering the issue of exemption.
W.P(C) No.15295/19
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The petitioner shall produce a copy of the Writ Petition and a copy of the judgment before the respondents 1 and 3 for further action. The Writ Petition is disposed as above.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
okb
//True copy// P.S. to Judge
W.P(C) No.15295/19
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE FORM NO.1 (NO. 81/1617) REPORT OF THE 2ND RESPONDENT DATED NIL. OBTAINED BY THE PETITIONER UNDER THE PROVISIONS OF THE RIGHT TO INFORMATION ACT, 2006 ALONG WITH ITS TRUE ENGLISH TRANSLATION. EXHIBIT P2 THE TRUE COPY OF THE LETTER OF THE 2ND RESPONDENT DATED 6.1.017 ALONG WITH ITS ENGLISH-TRANSLATION. EXHIBIT P3 THE TRUE COPY OF THE LETTER OF THE 1ST RESPONDENT OBTAINED BY THE PETITIONER UNDER THE PROVISIONS OF RIGHT TO INFORMATION ACT 2005 DATED 18.5.2017 ALONG WITH ITS ENGLISH TRANSLATION. EXHIBIT P4 THE TRUE COPY OF THE LETTER OF THE 1ST RESPONDENT DATED 26.10.2018 ALONG WITH ITS ENGLISH-TRANSLATION EXHIBIT P5 THE TRUE COPY OF THE LETTER OF THE 2ND RESPONDENT DATED 22.3.2019 ALONG WITH ITS ENGLISH-TRANSLATION. EXHIBIT P6 THE TRUE COPY OF THE ASSESSMENT ORDER-CUMDEMAND NOTICE DATED 3.4.2019 ALONG WITH TIS TRUE ENGLISH TRANSLATION. EXHIBIT P7 THE TRUE COPY OF THE JUDGMENT IN WPC NO. 21688/2018 DATED 29.6.2018
1 issue framed by the court
Whether the 1st respondent assessing authority was legally entitled to pass an assessment order without referring the issue of exemption under Section 3 to the Government first.
1 provisions across 1 enactments
AROGAYAMATHA CONVENT
THE TAHSILDAR MUKUNDAPURAM TALUK
THE VILLAGE OFFICER
THE STATE OF KERALA
A.K.JAYASANKARAN NAMBIAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
