CHAMMANADU DEVASWOM Vs. STATE OF KERALA

JUDGEMENT

(1.) Demand for building tax had been resisted by the petitioner, which is a Devaswom. They had constructed a Sadyalayam and the Tahsildar, Cherthala (first respondent herein) had assessed the said structure under the Building Tax Act, as a building coming under the definitions given under the Act. Ext. P1 is the order. At that time, petitioner had preferred an Original Petition challenging the order, inter alia, contending that the said officer had no jurisdiction to make an assessment, and in view of S.3(2) of the Act, the question was to be exclusively decided by the Government. The learned Judge, therefore accepting the objections, had directed reference of the issue to the Government.

(2.) The Government after consideration of the issue has passed Ext. P5 order and held that the building is not eligible for exemption from payment of building tax. This is now under challenge.

(3.) The learned counsel for the petitioner submits that the case was heard by one officer, but orders have been passed by a different person and this is in violation of the principles of natural justice. Another contention is that facts highlighted before the Government had not been adverted to and the Government had proceeded on an erroneous assumption that the Devaswom is accepting rental for user of the Oottupura as if a commercial venture.