IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 WA.No. 438 of 2007(D) ------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.21565/2006 Dated 24/08/2006 .................... APPELLANT(S): PETITIONER: ------------------------------------------- ALAPPUZHA ANANTHA NARAYANAPURAM THURAVOOR THIRUMALA DEVASWOM, REP. BY ITS PRESIDENT SRI.RAJKUMAR KAMATH. BY ADV. SRI.R.LAKSHMI NARAYAN SMT.R.RANJINI RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REP. BY DISTRICT COLLECTOR, ALAPPUZHA. 2. TAHSILDAR, AMBALAPPUZHA (ASSESSING AUTHORITY UNDER THE BUILDING TAX ACT.) GOVERNMENT PLEADER SRI. V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ W.A NO: 438 OF 2007 ----------------------------------------------------------------------------------- Dated this the 3rd March, 2009. JUDGMENT RAMACHANDRAN NAIR, J. Appeal is filed against judgment of the learned Single Judge dismissing the claim for exemption from building tax for the buildings owned by the appellant which is a Devaswom. Admittedly the buildings are auditorium, shopping complex etc. which are let out on rent. Exemption is claimed based on the contention that income from buildings are used for charitable purposes like education, religious teaching etc. It is a settled position and particularly by virtue of decision of this Court reported in Medical Trust Hospital v. State of Kerala (2004(2) KLT 139). The exemption is available only when buildings are used for charitable purposes and it is not enough that the income is used for charity. Since the buildings in this case are not used for religious or W.A.438/2007 2 charitable purposes, exemption was rightly declined. We therefore dismiss the writ appeal. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: