ORDER:- Heard learned counsel on both sides. 2. The petitioner is Young Men's Christian Association, Kottayam represented by its General Secretary. The petitioner claims to be a charitable society registered under the Travancore-Cochin Literary, Scientific and Chritable Societies Act, 1955. The building owned by the petitioner at Kottayam has been assessed to tax under Kerala Building Tax Act (hereinafter referred to as the Act). The petitioner claimed exemption from taxation under the Act before the assessing authority. However, the assessing authority rejected the claim. On revision, the revisional authority, namely, the second respondent herein referred the question of exemption to the Government under Section 3(2) of the Act. Government as per Ext. P8 order rejected the petitioner's claim for exemption holding that "the building in question is not eligible for building tax exemption under Section 3(t)(b) of the Act. Ext. P9 is an order issued sequel to Ext. P8 dismissing the revision petition by the revisional authority. 3. The challenge in this original petition is directed against Exts. P8 and P9 and for the issuance of a direction to the third respondent to reconsider the matter. 4. According to learned counsel for the petitioner, Section 3(2) imposes a duty on the Government to afford an opportunity of personal hearing to the assessee before final orders are passed. But, having regard to the terminology used in Section 3(2) of the Act that the Government shall decide the question after giving interested parties an opportunity to present their case, I am not expressing any opinion as to whether the petitioner is entitled to a hearing either in person or through counsel. Even so, the impugned order evidenced by Ext. P8 cannot be sustained as according to me, the officer who passed Ext. P8, has not applied his mind to the various points raised by the petitioner before him in Ext. P7 objection. Ext. P8 is cryptic and nonspeaking. In a matter in which aft assessee is sought to be made liable under a taxing statute, the authority concerned vested with duty to decide the question of exemption, shall pass an order only after applying its mind to the various points raised by the assessee in their objection by passing a speaking order. That having not been done, Ext. P8 cannot be legally sustained. 1 therefore, quash Ext. That having not been done, Ext. P8 cannot be legally sustained. 1 therefore, quash Ext. P8 and direct the third respondent to pass a fresh speaking order after adverting to the various objections raised by the petitioner in Ext. P7. The third respondent shall also consider the request of the petitioner for a hearing either in person or through counsel. Accordingly, Ext. P8 and the consequential order Ext. P9 are hereby quashed and the original petition is allowed as above. Petition allowed.