IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 OP.No. 35329 of 2000(E) ----------------------- PETITIONER: ------------ MARY QUEENS MISSION HOSPITAL, 26TH MILE, KANJIRAPPALLY, REP. BY ITS DIRECTOR. BY ADV. SRI.GEORGEKUTTY MATHEW RESPONDENTS: ------------- 1. STATE OF KERALA REP. BY ITS PRINCIPAL SECRETARY(TAXES), GOVT. OF KERALA, TRIVANDRUM. 2. TAHSILDAR, KANJIRAPPALLY. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NOS.60387/2000, 1853&17771/2001 IN OP 35329/2000 DISMISSED: 7.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE RELEVANT EXTRACT OF REGISTRATION DEED NO.R 177/91/4 DT.16.3.91 WITH THE SUB REGISTRY, ERNAKULAM. P2: COPY OF THE REGISTRATION FORM. P3: COPY OF NOTICE FOR THE SEMINAR HELD ON 14.11.2000. P4: COPY OF ASSESSMENT ORDER DT.23.12.98. P5: COPY OF DEMAND NOTICE DT.23.12.98. P6: COPY OF REPRESENTATION DT.20.1.99 BEFORE R1. P7: COPY OF ACKNOWLEDGEMENT OF RECEIPT OF RS.1,07,550/- FROM THE PETITIONER DT.2.11.99. P8: COPY OF ORDER DT.18.11.2000. P9: TRUE COPY OF ACKNOWLEDGEMENT RECEIPT OF 2ND INSTALMENT DT.2.3.2001. P10: TRUE COPY OF BALANCE STATEMENT ISSUED BY R2 DT.29.10.2001. P11: TRUE COPY OF RECEIPTS DT.29.10.2001 ACKNOWLEDGING THE PAYMENT ISSUED BY R2. P12: TRUE COPY OF LETTER DT.29.10.2001 ISSUED BY THE BRANCH MANAGER, THE MEENACHIL EAST URBAN CO-OPERATIVE BANK, KANJIRAPPALLY BRANCH. P13: TRUE COPY OF AUDIT OF ACCOUNTS DT.15.9.2000 ISSUED BY C.J.ROMID FCA. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.35329 of 2000 .................................................................... Dated this the 7th day of January, 2008. JUDGMENT The petitioner is claiming exemption from building tax in respect of a hospital building. This court has held that a hospital building is entitled to exemption from building tax only if free medical relief is rendered there. This issue is discussed in large number of cases and in the decision MEDICAL TRUST HOSPITAL V. STATE OF KERALA (2004(2) KLT 139 upheld by Division Bench, this court held that even hospital owned by charitable trust also is not qualified for exemption unless medical relief is rendered completely free of cost. In this case petitioner has no case that medical relief is rendered to the patients free of cost. In the circumstances, building tax exemption is rightly declined to the hospital. The O.P. is therefore dismissed as devoid of any merit. C.N.RAMACHANDRAN NAIR Judge pms