YOUNG MENS CHRISTIAN ASSOCIATION Vs. TAHSILDAR KOTTAYAM

JUDGEMENT

(1.) Heard learned counsel on both sides.

(2.) The petitioner is Young Men's Christian Association, Kottayam represented by its General Secretary. The petitioner claims to be a charitable society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Act, 1955. The building owned by the petitioner at Kottayam has been assessed to tax under Kerala Building Tax Act (hereinafter referred to as the Act). The petitioner claimed exemption from taxation under the Act before the assessing authority. However, the assessing authority rejected the claim. On revision, the revisional authority, namely, the second respondent herein referred the question of exemption to the Government under S.3(2) of the Act. Government as per Ext. P8 order rejected the petitioner's claim for exemption holding that "the building in question is not eligible for building tax exemption under S.3(1)(b) of the Act. Ext. P9 is an order issued sequel to Ext. P8 dismissing the revision petition by the revisional authority.

(3.) The challenge in this original petition is directed against Exts. P8 and P9 and for the issuance of a direction to the third respondent to reconsider the matter.