IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND APRIL 2008 / 2ND VAISAKHA 1930 WP(C).No. 13355 of 2008(M) -------------------------- PETITIONER: ------------ MOTHER SUPERIOR (ADMINISTRATOR), GOOD SHEPHERD HOSPITAL SOCIETY, VYTHIRI, WAYANAD DISTRICT. BY ADV. SRI.LALJI P.THOMAS RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY DEPUTY SECRETARY, (SPECIAL CELL DEPARTMENT), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR (R.R.), VYTHIRI, WAYANAD. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13355 OF 2008 -------------------------------------------- Dated this the 22nd day of April, 2008 JUDGMENT Petitioner is challenging Ext.P10 order whereunder exemption is declined for a hospital building. So far as the building tax for the hospital building is concerned, petitioner is not entitled to building tax exemption because this Court has held that unless the medical relief is provided absolutely free, hospital building is not entitled to building tax exemption. However, luxury tax cannot be demanded from the petitioner, since it is not a residential building. W.P. is disposed of directing the second respondent to demand and recover building tax and not luxury tax from the petitioner. (C.N. RAMACHANDRAN NAIR) Judge kk 2