IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WA.No. 812 of 2009() ----------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.6098/2009 DATED 04/03/2009 .................... APPELLANT/PETITIONER ------------------------------------ SHREE THIRUMANDHAMKUNNU BHAGAVATHY TEMPLE DEVASWAM, P.B.NO.5, ANGADIPPURAM-679 321, MALAPPURAM DISTRICT, REPRESENTED BY ITS TRUSTEE. BY ADV. MR.DEVAN RAMACHANDRAN MR.K.M.ANEESH RESPONDENTS/RESPONDENTS: ---------------------------------------------- 1. THE GOVERNMENT OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT (TAXES), SECRETARIAT, TRIVANDRUM. 2. THE COMMERCIAL TAX OFFICER, (LUXURY TAX), MALAPPURAM AT MANJERI. R1 & R2 BY GOVERNMENT PLEADER MR.V.K. SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Rs/ C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ W.A NO: 812 OF 2009 ----------------------------------------------------------------------------------- Dated this the 2nd April, 2009. JUDGMENT RAMACHANDRAN NAIR, J. Writ appeal is filed against the judgment of the learned Single Judge declining to entertain the challenge against demand notice raised against the appellant towards luxury tax for the amount received towards rent from lodging Kalyanamandapam and other facilities provided in the buildings owned by the Devaswom. We notice that from the statement submitted by the Devaswom copy of which is produced as Ext.P8 it is clearly stated that all the buildings are situated within the premises of the Devaswom itself which is the very same place where the temple is also located. Proviso to Section 4(1) of the Kerala Tax on Luxuries Act, 1976 grants exemption from luxury tax to halls and auditoriums located within the premises of places of worship owned by such institutions. It is clear from the exemption clause that the two conditions for qualifying exemption are that the building should be located within the premises of a place of worship and that such buildings should be owned by the religious institutions which controls the place of worship. The W.A.812/2009 2 department has no case that any of the buildings are located at any place away from the temple. The Devaswom has in Ext.P8 clearly stated that the buildings are owned by it and are within the premises of the temple. If that be so, the buildings are eligible for exemption under proviso above referred. We therefore allow the writ appeal by vacating the judgment of the learned Single Judge and quash the impugned demand notice challenged in writ petition but leaving freedom to the second respondent to conduct enquiry about the Kalyanamandapam or other place attracting tax at any place located other than the premises of the temple i.e in and around the temple. In other words if buildings are located at any station outside the place of location of the temple the second respondent is free to identify such buildings, issue notice, assess and recover tax. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj W.A.812/2009 3 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: