The petitioner, Bharat Sanchar Nigam Ltd.,
Government Of India, claims exemption from building tax,
in view of the provisions contained in Article 285 of the
Constitution of India.
2. Petitioner submits that though certain assets, which
were held by the Government of India with erstwhile
Department of Telecommunications, were transferred to
the petitioner, the title to these properties are still
retained by the Government of India. According to the
petitioner, since the properties are still that of
Government of India and therefore, in respect of buildings,
which are held by the petitioner, they are not liable to be
levied building tax, since its ownership still vests with the
Union of India. On this basis, petitioner seeks to take
advantage of Section 3 of Kerala Building Tax Act and is
claiming exemption.
W.P.(C).32930/2007
3. Section 3 of the Act provides for exemptions and
the buildings owned by the Government of India is also
exempted from levying building tax
4. Section 3(2) of the Act provides that if any question
arises as to whether a building falls under subsection 1
or under Section 3A, it shall be referred to the
Government, and the Government shall decide the
question after giving the interested parties an
opportunity to present their case.
5. In this case, what the petitioner claims is the
benefit of Section 3(1) of Building Tax Act and therefore,
the matter has to be decided by the first respondent in
terms of Section 3(2) of the Act.
6. In view of the above, fourth respondent is directed
to refer the matter to the competent authority under the
Government of Kerala to decide on the claim of the
W.P.(C).32930/2007
petitioner for exemption in terms of Section 3(1) of the
Building Tax Act. Fourth respondent shall do this within
three weeks from the date of receipt of a copy of this
judgment and there upon, competent authority under the
Government of Kerala shall consider and take an
appropriate decision in the matter, in accordance with
law. Until orders are passed on the claim of the
petitioner as directed above, respondent shall not
enforce Ext.P1 against the petitioner.
Writ petition is disposed of as above.
ANTONY DOMINIC
Judge
mrcs