Assissi Sadan, Ondayangady, Vemom, Wayanad V. The Assessing Authority, The Tahsildar, Mananthavady Taluk Office, Wayanad and Revenue Divisional Officer/ Sub Collector, Wayanad District and State of Kerala and The Secretary, Mananthavady Panchayath and The Village Officer, Mananthavady

WP(C)/22304/2024

AI Insights

The case involves Assissi Sadan, a religious organization, challenging an order of assessment under the Kerala Building Tax Act, 1975. The petitioner argued that their case was similar to a Supreme Court decision which granted an exemption to a similar entity. The government contended that the petitioner had not appealed the initial assessment and only raised the exemption claim post-assessment. The High Court, referencing the Supreme Court's decision, set aside the assessment order and directed a re-assessment, allowing the petitioner a chance to present their case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 686741 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-07-2024
• Assessment Year: misc
• Other Referred Cases: Government of Kerala v. Mother Superior Adoration Convent; (2021) 5 SCC 602
• Laws Referred To: Kerala Building Tax Act, 1975
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: K LATHA; JOMTON PAYANKAN; GAYATHRI NARENDRANATH; MEERA MENON; T ROY
• Keywords: Assessment Order; Exemption Claim; Reconsideration; Supreme Court judgment
• Section: 12A/12AA/12AB

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 30TH DAY OF JULY 2024 / 8TH SRAVANA, 1946 WP(C) NO. 22304 OF 2024 PETITIONER: ASSISSI SADAN, ONDAYANGADY, VEMOM, WAYANAD, PIN – 670 645, REPRESENTED BY IT'S MOTHER SUPERIOR SR.VANDHANA ALIAS SHEENA SEBASTIAN. BY ADVS. K.LATHA JOMTON F. PAYANKAN GAYATHRI NARENDRANATH MEERA MENON T.SUKESH ROY RESPONDENTS: 1 THE ASSESSING AUTHORITY, THE TAHSILDAR, MANANTHAVADY TALUK OFFICE, WAYANAD, PIN – 670 645. 2 REVENUE DIVISIONAL OFFICER/ SUB COLLECTOR, WAYANAD DISTRICT, WAYANAD, PIN – 670 645. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANATHAPURAM, PIN – 695 001. 4 THE SECRETARY, MANANTHAVADY PANCHAYATH, MANANTHAVADY, WAYANAD, PIN – 670 645. 5 THE VILLAGE OFFICER, MANANTHAVADY, WAYANAD, PIN – 670 645. BY ADV.THUSHARA JAMES, SR GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 22304 OF 2024 2 JUDGMENT This writ petition has been filed challenging Ext.P2 order of assessment under the provisions of the Kerala Building Tax Act, 1975. 2. The learned counsel appearing for the petitioner submits that the issue stands covered in favour of the petitioner by the judgment of the Supreme Court in Government of Kerala v. Mother Superior Adoration Convent; (2021) 5 SCC 602, and the matter may therefore be directed to be reconsidered by the assessing authority taking note of the judgment of the Supreme Court. 3. The learned Government Pleader points out that the petitioner did not file any appeal against Ext.P2 order of assessment and only after the assessment was completed did the petitioner raise any claim for exemption. 4. Having heard the learned counsel for the petitioner and the learned Government Pleader and having regard to the fact that the claim for exemption can also be raised at the appellate stage and also taking into consideration the submission of the learned counsel for the petitioner that the WP(C) NO. 22304 OF 2024 3 issue stands covered in favour of the petitioner by the judgment of the Supreme Court in Mother Superior Adoration Convent (Supra), I am of the view that Ext.P2 order of assessment can be set aside and the assessing authority (1st respondent) can be directed to pass a fresh order of assessment. 5. Accordingly, the writ petition will stand disposed of by setting aside Ext.P2 order of assessment and directing the assessing authority (1st respondent) to pass a fresh order of assessment after affording an opportunity of hearing to the petitioner and taking note of the judgment of the Supreme Court in Mother Superior Adoration Convent (Supra). I make it clear that I have not expressed any opinion on the merits of the petitioner’s claim and it will be open to the 1st respondent to take a decision in the matter in accordance with the law and as directed above. Writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE ats WP(C) NO. 22304 OF 2024 4 APPENDIX OF WP(C) 22304/2024 PETITIONER’S EXHIBITS Exhibit P1 THE TRUE COPY OF THE INCOME TAX EXEMPTION REGISTRATION CERTIFICATE ISSUED UNDER SECTION 12A/12AA/12AB IN FORM 10AC VIDE NO. AAATF2323BE20164 DATED 08-02-2022 ISSUED BY THE COMMISSIONER OF INCOME TAX, COCHIN TO THE PETITIONER. Exhibit P2 THE TRUE COPY OF THE DEMAND NOTICE NO. KBT1/232742/2022 DATED 03-01-2023 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. Exhibit P2A THE TRUE COPY OF THE DEMAND NOTICE NO. KBT1/232742/2022 DATED 04-08-2023 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P2B THE TRUE COPY OF THE DEMAND NOTICE NO. KBT1/232742/2022 DATED 16-03-2024 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. Exhibit P3 THE TRUE COPY OF THE REPLY DATED 22-04-2024 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. Exhibit P3A THE TRUE COPY OF THE REPLY DATED 10-5-2024 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. Exhibit P4 THE TRUE COPY OF THE INTERIM STAY ORDER OF THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO. 28336 OF 2023 DATED 24TH AUGUST 2023. "