JUDGMENT

The petitioner is a Society registered under the provisions of the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act , 1955. It has filed the captioned writ petition seeking to challenge Exts.P4 and P5 assessments completed under the provisions of the Kerala Building Tax Act , 1975 (for short “the Act”) seeking to demand building tax and luxury tax respectively, with reference to the buildings constructed and owned by the petitioner.

2. Heard Sri.Praveen .S, the learned counsel for the petitioner, as well as Sri.Alan Priyadarshi Dev, the learned Government Pleader.

3. The petitioner sought for the benefit of exemption from taxation since, according to it, the buildings in question were used principally for religious, charitable / educational purposes, which were not taxable under the provisions of the Act. However, a perusal of Ext.P4 assessment order would show that the assessing authority has only issued the printed format of the assessment order without any adjudication as regards the claim for exemption made by the petitioner. This Court in Tharu vs. Tahsildar [2003 KHC 28], has already found that such orders in printed format ought not b