WP(C) NO. 13671 OF 2025 1 2025:KER:28734 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 13671 OF 2025 PETITIONER : ST. JOHN'S CONVENT VETTUKAD (P.O), THRISSUR, PIN–680 014 REPRESENTED BY MOTHER SUPERIOR, SR. DEEPA KIDANGEN, AGED 62 YEARS, D/O. VARIATH KIDANGEN, RESIDING AT ST. JOHN’S CONVENT, VETTUKAD (P.O), THRISSUR, PIN – 680 014 BY ADVS. BABU JOSE GAJENDRA SINGH RAJPUROHIT RESPONDENTS : 1 THE DISTRICT COLLECTOR FIRST FLOOR CIVIL STATION, CIVIL LINE ROAD, AYYANTHOLE, THRISSUR, PIN – 680 003 2 REVENUE DIVISIONAL OFFICER THRISSUR DISTRICT, FIRST FLOOR, CIVIL STATION, CIVIL LINE ROAD, AYYANTHOLE, THRISSUR, PIN - 680003 3 THE TAHSILDAR THRISSUR TALUK OFFICE, TOWN HALL, W PALACE ROAD, CHEMBUKAVU, THRISSUR, PIN - 680020 WP(C) NO. 13671 OF 2025 2 2025:KER:28734 4 THE PUTHUR GRAMA PANCHAYAT PUTHUR, THRISSUR, REPRESENTED BY ITS SECRETARY, PIN – 680 014 BY SMT.JASMIN M.M, GOVERNMENT PLEADER BY SRI.SANTHOSH P.PODUVAL, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13671 OF 2025 3 2025:KER:28734 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C).No.13671 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of April, 2025 JUDGMENT Petitioner claims to be a charitable society conducting religious activities. According to the petitioner, it is liable to be exempted from assessment under the Kerala Building Tax Act, 1975. However, the assessing authority issued Ext.P5 order of assessment without considering the claim for exemption. Subsequently, an appeal was preferred before the appellate authority which was also dismissed, against which a revision petition has been preferred as Ext.P20 which is pending consideration since 2023. The limited prayer of the petitioner is for a direction to dispose of Ext.P20 revision in a time bound manner. 2. Having heard the learned counsel for the petitioner as well as the learned Government Pleader, I am of the view that this writ petition can be disposed of with a direction. 3. Since the petitioner has raised a claim for exemption, it is necessary that the revision petition pending from 2023 be considered in a time bound manner. Accordingly, there will be a direction to the first respondent to consider and pass appropriate orders on Ext.P20 revision petition, as WP(C) NO. 13671 OF 2025 4 2025:KER:28734 expeditiously as possible, at any rate, within a period of 30 days from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner also. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 13671 OF 2025 5 2025:KER:28734 APPENDIX OF WP(C) 13671/2025 PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE REGISTRAR OF SOCIETIES DATED 02.03.1994 Exhibit P2 TRUE PHOTO COPY OF THE BUILDING PERMIT DATED 17.08.2016 ISSUED BY THE 4TH RESPONDENT Exhibit P3 TRUE PHOTO COPY OF THE OCCUPANCY CERTIFICATE DATED 10.12.2019 ISSUED BY THE 4TH RESPONDENT Exhibit P4 TRUE PHOTO COPY OF THE OWNERSHIP CERTIFICATE DATED 04.12.2019 Exhibit P5 TRUE PHOTO COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT DATED 12.12.2018 Exhibit P6 TRUE COPY OF THE TAX RECEIPT DATED 28.12.2018 ALONG WITH THE COPY OF THE CHEQUE DATED 28.12.2018 Exhibit P7 TRUE PHOTO COPY OF THE DEMAND NOTICE DATED 12.12.2018 ISSUED BY THE 3RD RESPONDENT Exhibit P8 TRUE PHOTO COPY OF THE RECEIPT ISSUED TO THE PETITIONER DATED 18.12.2018 Exhibit P9 TRUE PHOTO COPY OF THE REPRESENTATION PREFERRED BY THE PETITIONER DATED 19.02.2021 Exhibit P10 TRUE PHOTO COPY OF THE ABOVE COMMUNICATION ISSUED BY THE 3RD RESPONDENT DATED 03.08.2021 WP(C) NO. 13671 OF 2025 6 2025:KER:28734 Exhibit P11 TRUE COPY OF APPEAL DATED 25.08.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P12 TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 28.10.2021 Exhibit P13 TRUE PHOTO COPY OF THE REPRESENTATION DATED 03.03.2022 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P14 TRUE PHOTO COPY OF THE REPRESENTATION DATED 15.03.2022 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P15 TRUE PHOTO COPY OF THE DEMAND NOTICE DATED 18.10.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P16 TRUE PHOTO COPY OF THE COMMUNICATION DATED 17.11.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P17 TRUE PHOTO COPY OF THE DEMAND NOTICE DATED 02.02.2023 ISSUED BY THE 4TH RESPONDENT Exhibit P18 TRUE PHOTO COPY OF THE JUDGMENT DATED 20.10.2023 PASSED BY THIS HON’BLE COURT IN W.P (C) NO. 5468 OF 2023 Exhibit P19 TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 04.10.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P20 TRUE PHOTO COPY OF THE MEMORANDUM OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 18.12.2023 (WITHOUT EXHIBITS) Exhibit P21 TRUE PHOTO PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 18.12.2023 Exhibit P22 TRUE PHOTO COPY OF RECEIPTS ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT DATED 19.12.2023 WP(C) NO. 13671 OF 2025 7 2025:KER:28734 Exhibit P23 TRUE PHOTO COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 19.02.2024 ISSUED BY THE 4TH RESPONDENT Exhibit P24 TRUE PHOTO COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 18.03.2024 Exhibit P25 TRUE PHOTO COPY OF THE COMMUNICATION DATED 06.04.2024 ISSUED BY THE 4TH RESPONDENT Exhibit P26 TRUE PHOTOCOPY OF JUDGMENT DATED 12.07.2024 IN WP(C) NO. 17.05.2024 Exhibit P27 TRUE PHOTO COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 22.11.2024 ISSUED BY THE 4TH RESPONDENT