C ABDULLA Vs. STATE OF KERALA

JUDGEMENT

(1.) THE issue involved in this case is whether the petitioner is eligible for exemption under Section 3(1)(a) of the Kerala Building Tax Act. The factual position as narrated in the writ petition is that the petitioner was given a contract under the 'BOT' Scheme to Build, Operate and Transfer a bus stand and market complex by the 4th respondent Panchayat based on Ext.P1(a) sanction order dated 8.6.2004 and Ext.P2 concession agreement dated 19.6.2004. The construction was completed and the petitioner is operating the complex as aforesaid on the strength of the specific terms agreed in between.

(2.) IT is the case of the petitioner that the 4th respondent local authority, as per Ext.P3 assessment register has stated the terminal building as their own, exempting from the property tax under Section 207(1)(f) of the Kerala Panchayat Raj Act, 1994. While so, a notice of assessment was issued by the 3rd respondent under the KBT Act vide Ext.P4 dated 25.2.2012. The petitioner preferred Ext.P5 objection pointing out that the petitioner is entitled to have the benefit of exemption under Section 3(1)(a). However, without any regard to the same or the relevant provisions of law, the assessment was completed as per Ext.P6 order dated 13.3.12; aggrieved by which, the petitioner approached this Court by filing W.P.(C) 7763/12.

(3.) GOING by the facts and figures, Ext.P8 order was never passed after giving an opportunity of hearing to the petitioner who raised the claim for exemption. It is also explicitly clear from the statutory prescription, that when the matter is referred to the Government for decision under Section 3(2), an order has to be passed after giving an opportunity of hearing. In the above circumstance, this Court does not require any second thought to set aside Ext.P8 and to direct the 1st respondent to consider the matter afresh with regard to the claim for exemption under Section 3(1)(a), after giving an opportunity of hearing to the petitioner.