ASWIRATHUL MUSTHAQEEM SANGHAM Vs. STATE OF KERALA

JUDGEMENT

(1.) Whether a claim for exemption could be made in terms of Section 3(1)(b) of the Kerala Building Tax Act, 1975 [hereinafter referred to as the 'Act'], after finalization of the assessment, is the question referred for consideration. The verdict passed by a learned Judge of this Court in Mother Superior, Congregation of Sisters of Charity Vs. Tahsildar, Mananthawady [1987 (1) KLT 841 = 1987 KHC 244] and the unreported judgment dated 20.01.2016 passed by a Division Bench in W.A. No. 106 of 2016, whereby the former judgment was approved, are doubted and hence the reference.

(2.) Though the question mooted can be considered directly, we think it appropriate to make a reference to the factual matrix as well, as the Division Bench, while making the reference, has made some observations as to the 'identical factual situation' involved in some of the cases mentioned therein, to have an effective appreciation and analysis of the relevant provisions of law.

(3.) We heard Mr. Abraham John, the learned counsel appearing for the appellant and Mr. Mohammed Rafeeq, the learned senior Government Pleader, who entered appearance on behalf of the respondents accordingly.