JUDGMENT : 1. The present writ petition has been filed impugning Exhibit P-7 demand notice for the building tax on the petitioner's building under the provisions of Kerala Building Tax Act, 1975. 2. Learned Counsel for the petitioner submits that before the assessing authority, the petitioner took a specific plea that the petitioner's institution being a Charitable Medical Institution is exempted from payment of building tax in view of Section 3(2) of the Kerala Building Tax Act, 1975. It is further submitted that the petitioner has been issued a 12A certificate under of the Income Tax Act, 1961 as the petitioner being a Charitable Institution. 3. Once the petitioner has taken this plea before the assessing authority, the assessing authority is duty bound to refer the matter to the State Government to decide the question of exemption of the building of the petitioner from payment of building tax. Only after the said question is decided by the State Government, then the assessing authority could have proceed with the matter. In the present case, the Assessing Authority did not refer the matter to the State Government and decided to levy the building tax in Exhibit P-7 assessment order/demand notice. 4. Section 3(1)(b) of the Kerala Building Tax Act provides that when claim for exemption from payment of the building tax act is made on the grounds mentioned above, the matter has to be referred to the State Government by the assessing authority. For ready reference Section 3(1)(b) is extracted hereunder; "Section 3(1)(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." 5. The question whether the building is entitled for exemption from payment of building tax or not is to be decided only by the State Government. The assessing authority is duty bound to refer the matter if such a question arises before them during the course of assessment of the building. In the present case, the assessing authority has not referred the matter to the State Government and instead decided to levy building tax on the petitioner's building. 6. The assessing authority is duty bound to refer the matter if such a question arises before them during the course of assessment of the building. In the present case, the assessing authority has not referred the matter to the State Government and instead decided to levy building tax on the petitioner's building. 6. In view thereof, I am of the opinion that the petitioner should be given an opportunity to represent his case before the State Government for decision on his claim for exemption from payment of building tax under the provisions of Kerala Building Tax Act. Thus, this writ petition is disposed of with direction to the petitioner to make claim before the State Government within a period of one week from today, for exemption from payment of building tax on the petitioner's building with all relevant documents in support of his claim. If such a representation/petition is preferred before the State Government, the State Government shall decide the question of exemption from payment of building tax on the building of the petitioner within a period of one month thereafter in accordance with the law. For a period of two months, the payment in pursuance to Exhibit P-7 order/notice shall not be enforced against the petitioner. However, if the question is decided against the petitioner, the petitioner may have remedy to approach the appellate authority against the assessment order.