JUDGMENT

The petitioner is stated to be the Managing Director of an educational institution affiliated to the Central Board of Secondary Education (CBSE). According to him, the said educational institution also has recognition from the State Government.

2. The petitioner has been directed to satisfy the tax liability under the provisions of the Kerala Panchayat Raj Act for the period from 2015–2016 onwards, as evidenced by Ext. P5. The petitioner contends that, in the light of Ext.P2 Government Order dated 12.07.2004, he is entitled to exemption and, therefore, the tax demanded under Ext.P5 is liable to be set aside.

3. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

4. The writ petition, as noticed earlier, is essentially instituted seeking to rely on the Government Order at Ext.P2 dated 12.07.2004. True, the afore Government Order seeks to extend the benefit of exemption provided under Section 207 (2) of the Act with reference to schools which have been recognised by the CBSE/ICSE. However, it requires to be noticed that the provisions of Section 207 of the Act stood amended in the year 2009 and after the amendment, t