JUDGMENT J.B. Koshy, J. 1. Petitioner which is a charitable society registered under the Travancore - Cochin Literary, Scientific and Charitable Societies Registration Act, 1975 alleges that it constructed a building Luke Memorial Eye Hospital for charitable purposes. Petitioner claimed exemption under S.3(1) of the Kerala Building Tax Act, 1975. When that was decided against the petitioner, petitioner approached this court and by judgment dated 30-3-1994 in O.P.No.9018 of 1992 this court directed the Government to decide the matter afresh. Now, Ext.P15 order is passed. Ext.P13 is the earlier judgment of this court wherein it was specifically directed to consider the matter in the light of the decision reported in State of Kerala v. St. Gregorious Medical Mission, 1992 (1) KLT 230 . In this decision a Division Bench of this Court held that when question to be decided is whether the society is charitable or not the entire aspects should be considered. In the argument notes filed before the Government, detailed representations were made and various decisions were cited. Petitioner also pointed out that memorandum of association clearly shows that the object of the society is charitable and Income Tax certificate shows that Income tax Department accepted it as a charitable society. The objects of the association are as follows: 1. To render the best ophthalmic services; 2. To give free treatment to the deserving poor; 3. To give treatment at concessional rate; 4. To do research for the development of medical service with emphasis on ophthalmology; 5. To conduct free eye camps in rural areas; 6. To conduct seminars and audio visual programmes to educate the rural population regarding the prevention of eye diseases and visual hygiene; 7. To render periodic free ophthalmic service to school children and to those who are socially and economically weak and backward; 8. To promote the progress of ophthalmology by conducting seminars and conferences; 9. To raise funds and acquire properties and establish necessary institutions such as hospitals and diagnostic centres for the attainment of the above objects and to administer them; 10. To do all other acts as are necessary for the proper working of the institution. But, in the operative portion of the order, these matters were not considered at all. In Ext.P15 order the objects of the association for the Income Tax exemption were not considered at all in the proper perspective. To do all other acts as are necessary for the proper working of the institution. But, in the operative portion of the order, these matters were not considered at all. In Ext.P15 order the objects of the association for the Income Tax exemption were not considered at all in the proper perspective. Further, main reason for denial of exemption is stated to be as follows: "The society was formed in 1984 with eight members. Membership is open to all. But, so far no one has been given additional or new membership. The eight founding fathers of the institution have kept in close to their chest, very guardedly avoiding new members. This is something strange and uncharitable." 2. Government while passing Ext.P15 order totally relied on unacceptable materials and ignored points which are germane for deciding the matter. The matter should be considered in the light of the decision referred to above, namely, State of Kerala v. St. Gregorious Medical Mission, 1992 (1) KLT 230 . Since Government had not applied its mind, I set aside Ext.P15 and direct the Government to consider the matter and pass fresh order after hearing the petitioner. Till the matter is finally decided by the Government, no further demand shall be made against the petitioner. With the above direction, the original petition is disposed of.