TELLICHERRY MADRASSA DARUSSALAM Vs. ASSESSING AUTHORITY

JUDGEMENT

(1.) The petitioner, a Society registered under the Societies Registration Act 21 of 1860 complains about the omission of the assessing authority under the Building Tax Act, in referring a question of exemption under S.3 of the Act, to the Government for its decision.

(2.) The assessing authority, the Tahsildar, issued a notice Ext. P7 on 10-11-1987 calling upon it to submit a return. Sometime later, Ext. P8 notice under S.(6)(2) was issued indicating the annual value of the building, and directing the petitioner to show cause against the proposal. After an adjournment sought for under, Ext. P9, a detailed reply was made on 22-3-1989. That, among others, made a claim under S.3. The fact that the petitioner is a religious and charitable institution, and that it provides food and roof to about 400 orphans, and additionally gave to them free education, was emphasised therein. It is unnecessary to go into the details of the claim or the objections which the assessing authority felt to be in existence in allowing the same. The claim was not considered in the proper perspective and appropriate action was not pursued as mandated by the statutory scheme is the complaint of the petitioner. The petitioner is seen to have been served with a notice of demand and an assessment as evidenced by Exts. P11 and P12 dated 28-2-1989.

(3.) According to the petitioner, there was an unjustified abdication of the statutory duty on the part of the assessing authority when the claim for exemption under S.3 had been projected before him and when the statute, in such a situation, mandated a reference of the claim of exemption to be adjudicated solely and exclusively by the Government.