BIJU M.K., W/O. SYED MUHAMMED, AGED 46 YEARS, VALIYAVEETTIL HOUSE, CHERANELLOORE P.O., ERNAKULAM DISTRICT Vs. THE STATE OF KERALA, REPRESENTED BY THE DEPUTY SECRETARY, REVENUE DEPARTMENT (SPECIAL CELL), SECRETARIAT, THIRUVANANTHAPURAM

JUDGEMENT

(1.) The writ petitioner is the appellant.

(2.) The petitioner constructed a building in an item of land belonging to her. When notice under Sec. 9(2) of the Kerala Building Tax Act, 1975, hereinafter referred to as 'the Act', was issued to her, she claimed exemption. Instead of referring that application for exemption to the Government in accordance with Sec. 3 of the Act, the Tahsildar concluded the assessment and issued assessment order and demand. Those were challenged by the petitioner before this Court through W.P.(C) No.29425 of 2010. The afore-noted facts are discernible from the judgment rendered in that writ petition on 29.09.2010 whereby this Court found fault with the Tahsildar having concluded the assessment without forwarding the application for exemption to the Government for consideration in accordance with law. The assessment and demand were set aside and the Tahsildar was required to forward the application for consideration of the Government which is provided for under Sec. 3(2) of the Act. Thereafter, the Government issued Ext.P2 order dated 03.01.2014 denying exemption. That was challenged before the learned single Judge and that writ petition was dismissed. Hence, this writ appeal.

(3.) Hearing the learned counsel for the appellant/writ petitioner and the learned Senior Government Pleader for the Department of Commercial Taxes and perusing the materials, we see that the one and the only ground on which Ext.P2 order has been issued by the Government is that exemption under Sec. 3(1)(b) of the Act cannot be claimed by a person who has inducted a tenant and is deriving income by way of rent. No other question is decided through Ext.P2.