JUDGMENT K.T. Thomas, Ag.C.J. 1. As the parties involved in both are the same and the question involved is also the same, we think it expedient to deal with them in a common judgment. 2. Church of South India Trust Association (for short 'the Association) constructed two buildings at two different places in the city of Thiruvananthapuram. The Tahasildar, who is the assessing authority under the Kerala Building Tax Act, 1975 (for short 'the Act') issued notice to the association calling upon the association to show cause why the buildings shall not be assessed under the Act Association put forward the contention that the buildings are entitled to be exempted under S.3 of the Act from the purview of the taxation liability. But the Tahsildar overlooking the said objection, passed the assessment orders. They are challenged by the Association. One of the original petitions had been disposed by a learned single Judge dismissing the prayer for quashing the assessment order. The said judgment is challenged in the writ appeal. 3. Shri V.R. Venkitakrishnan, learned counsel for the Association raised three points mainly. First is that the Tahsildar has no jurisdiction to decide the question whether the buildings are exempted as per S.3 of the Act. Second is that though the buildings have been let out to other tenants, the rents collected from such tenants are used entirely for charitable purposes and therefore, the buildings must be deemed to be used principally for charitable purposes. The third point is that with the amendment of the Act by Act 13 of 1993 the assessment should have been made on the basis of the plinth area of the buildings and the assessee is entitled to have the assessment reopened even though the construction of the buildings was completed before the appointed day. 4. After hearing arguments of both sides, we think that we need decide only the first point as that would be sufficient for disposal of these matters before us. 5. S.3 of Act reads thus : " 3. Exemptions - (1) Nothing in this Act shall apply to (a) buildings owned by the Government of Kerala or the Government of India or any local authority; and (b) buildings used principally for religious, charitable or educational purposes or as factories or workshops. Explanation - For the purposes of this sub-section, "charitable purpose" includes relief of the poor and free medical relief. Explanation - For the purposes of this sub-section, "charitable purpose" includes relief of the poor and free medical relief. (2) If any question arises as to whether a buildings falls under sub-s.(1), 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. (3) A decision of the Government under sub-s.(2) shall be final and shall not be called in question in any court of law." There is no doubt that the association claimed exemption under S.3 by advancing a contention that even the use of the rent collected from the tenants of the building is enough to make out use of the buildings for charitable purposes. Sub-s.(2) confersjurisdiction entirely on the Government to decide such question if such question arises. Learned counsel invited our attention to the decision of Sukumaran, J. in Tellicherry Madrassa Darussalam v. The Assessing Authority & Another ( 1989 (1) KLJ 783 ) wherein learned single Judge held that "the .moment a claim is out forward, it could be said that a question has arisen in relation to that claim; this is particularly so, if the claim is not immediately conceded. An adjudicative issue is there in the embryonic form." 6. We are in agreement with the aforesaid legal principle laid down by the learned single Judge. When a claim is made for exemption and when the claim is not immediately conceded to, the resultant position is that a question would arise whether the exemption claimed should be granted or not. Such question can be determined only by the Government. 7. As the question has not been referred to the Government for decision, Tahsildar has acted without jurisdiction in making the assessment without obtaining a decision from the Government. We, therefore, quash the impugned assessment orders. We refrain from expressing any comment on the contentions of both sides regarding the question whether use of the rent collected from the tenants of the buildings would make it use of the buildings itself or not. Nor are we inclined to consider the third point as to whether Association is entitled to have the assessment re-opened in view of the Act 13/93. 8. We direct the Tahsildar, Thiruvananthapuram to refer the question, whether Association is entitled to exemption under S.3 of the Act, to the Government for a decision. Nor are we inclined to consider the third point as to whether Association is entitled to have the assessment re-opened in view of the Act 13/93. 8. We direct the Tahsildar, Thiruvananthapuram to refer the question, whether Association is entitled to exemption under S.3 of the Act, to the Government for a decision. Writ appeal and the original petition are disposed of accordingly.