IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WA.No. 592 of 2005(E) --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.3575/2005 Dated 01/02/2005 .................... APPELLANT: PETITIONER ------------------------------------ THE CHERAMAN MALIK MANZIL ORPHANAGE (REGD.) KODUNGALLUR REPRESENTED BY ITS GENERAL SECRETARY A.M.MOHAMMED SAYEED, AYYARIL THYCHALIL HOUSE, METHALA VILLAGE, KODUNGALLUR. BY ADV. MR. T.H.ABDUL AZEEZ RESPONDENTS: --------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT SECRETARIAT, TRIVANDRUM. 2. THE DISTRICT COLLECTOR, THRISSUR. 3. THE REVENUE DIVISIONAL OFFICER,THRISSUR. 4. THE TAHSILDAR, KODUNGALLUR TALUK. BY GOVERNMENT PLEADER MS. MEERA THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J. CHELAMESWAR, C.J. & P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.A. No. 592 OF 2005 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of August, 2011 JUDGMENT J. Chelameswar, C.J. Aggrieved by the judgment dated 01.02.2005 of this Court in W.P (C) No. 3575 of 2005, the unsuccessful petitioner therein, preferred the instant Writ Appeal. 2. The question in this appeal is, whether the buildings owned by the appellant are entitled to be exempted from the purview of taxation under the provisions of the Kerala Building Tax Act , 1975. It appears that the appellant, a registered society, running an orphanage. The orphanage also owns an auditorium and shop rooms constructed within the premises of the orphanage. The claim of the appellant is that under Section 3 of the above mentioned Act the auditorium and shop rooms are to be exempted from the purview of the operations of Kerala Building Tax Act. By the judgment under appeal, the learned Judge of this Court held otherwise. Hence the appeal. W.A No. 592 of 2005 2 3. Section 3 of the Kerala Building Tax Act reads as follows: 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) building used principally for religious, charitable or education purposes or as factories or workshops. Explanation - For the purposes of this sub-section, “charitable purposes” includes relief of the poor and free medical relief. (2) If any question arises as to whether a building falls under sub section (1) of under Section 3A, 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 - section (2) shall be final and shall not be called in question in any Court of law. 4. According to the learned counsel for the appellant, the buildings in questions are the buildings falling under Section 3 (1) (b), i.e. the buildings used principally for charitable purpose. By the judgment under appeal, it is recorded, that the buildings are used for the commercial purpose. The mere fact that the income generated out of such buildings is applied for running charitable institution, does not render the use of the building, a use principally for the charitable purpose. 5. On the face of the undisputed facts, we do not see any reason to take a different view than the one taken by the judgment under appeal. We see not merits in the Appeal. The Writ Appeal is dismissed accordingly. W.A No. 592 of 2005 3 The learned counsel for the appellant prays, in view of the decision, that the appellant may be given some reasonable time to pay balance of tax due from the appellant. Heard the learned counsel for the respondent. We deem it appropriate to permit the appellant to remit the arrears of tax, collection of which was stayed during the pendency of the instant appeal, be paid within a period of three months from today. Sd/- J. CHELAMESWAR, CHIEF JUSTICE Sd/- P. R. RAMACHANDRA MENON, JUDGE kmd /True copy/ P.A. to Judge