LABOUR INDIA EDUCATION SOCIETY MARANGATTUPALLY KOTTAYAM DISTRICT REPRESENTED BY ITS SECRETARY SRI V J GEORGE Vs. STATE OF KERALA REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE GOVERNMENT SECRETARIAT TRIVANDRUM

JUDGEMENT

(1.) WHETHER the 'Hostel' attached to the petitioner's institution is liable to be exempted by virtue of stipulation under Section 3 (1) (b) of the Kerala Building Tax Act, being principally used for educational purpose, is the issue involved herein.

(2.) THE hostel building of the petitioner was originally assessed by the assessing authority by passing Ext. P1 assessment order on 31.01.2001. After different rounds of litigation by way of O.P.5299 of 2006 and W.A No. 660 of 2002, the matter was considered by the Government, who passed Ext. P2 order dated 24.03.2003, holding that, the petitioner was not entitled to have exemption under Section 3 (1) (b), which was challenged by the petitioner by filing W.P. (C) No. 28518 of 2003. After hearing both the sides, particularly the judicial precedents cited across the Bar, the said writ petition was disposed of, setting aside the impugned order and the first respondent/Government directed to reconsider the matter vide Ext. P3 judgment dated 12.12.2006. It was accordingly that the matter was reconsidered by the Government, who sought to sustain the stand already taken, that there was no merit in the contentions and the exemption sought for under Section 3 (1) (b) was declined vide Ext. P4 order dated 20.11.2007, which is under challenge in this writ petition.

(3.) IN the above circumstances, nothing further remains to be considered in this Writ Petition as the issue stands covered. The impugned orders are set aside. It is made clear that, if any payments have already been effected by the petitioner either in the course of pursuing statutory remedy or otherwise, it is open for the petitioner to prefer an application for refund before the authority concerned, on which event, the same shall be considered by the authority concerned, in accordance with law, as expeditiously as possible, at any rate within three months from the date receipt of such application. The writ petition is allowed. No cost