REV SR BAPTIST Vs. STATE OF KERALA

JUDGEMENT

(1.) The only question, the learned counsel for the petitioner, pressed before me is that Ext. P1 demand is liable to be quashed for the reason that the same represents the tax levied on buildings which are exempt from tax under S.72 of the Kerala Panchayats Act, for short, the Act. According to him, the buildings are attached to a place of public worship and are used for residential purposes connected therewith. He has a further case that a portion of one of the buildings is used for educational purposes and hence that portion of the building is entitled for exemption under S.72(d) of the Act. The learned counsel also submitted that the authority concerned did not even issue a pre-assessment notice before it levied the tax demanded under Ext. P1. In short, the levy is not sustainable because it is made in violation of the principles of natural justice.

(2.) The learned counsel for the Panchayat submitted that the Panchayat had issued a public notice as contemplated under the Act before the tax was levied and therefore the above submission of the petitioner that the impugned levy is void for the reason that it is made in breach of the principles of natural justice, is devoid of merit. In short, according to him, the levy cannot be said to be made in violation of the principles of natural justice.

(3.) The respondents, however, have no case that individual notice had been given to the petitioner. The buildings enumerated under S.72 of the Act are exempt from tax leviable under S.66. The scheme of S.66 read with S.72 is such that the authority competent to levy building tax is bound to decide the issue whether or not the building sought to be assessed, is includible in any of the exempted categories under S.72, before he decides to levy the tax. It is all the more so, if such a dispute in fact exists. In short, an enquiry in the above line should be made before the tax was levied. An enquiry of this nature can be had only after notice to the affected party If that be the position, the levy in the case on band is bad in law because it was made without notice to the petitioner. It therefore was made in breach of the principles of natural justice. Ext. P1, demanding the tax thus levied, therefore, is liable to be quashed. I quash Ext. P1.