IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 8370 of 2006(U) ------------------------- PETITIONER(S): --------------- SHANAVAS .A, THANNIKEL, ELIPPAKULAM MURI, KATTANAM VILLAGE. BY ADV. SRI.GEORGE VARGHESE(PERUMPALLIKUTTIYIL) SMT.SREELEKHA PUTHALATH SRI.A.R.DILEEP RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, ALAPPUZHA. 3. THE REVENUE DIVISIONAL OFFICER, CHENGANNUR. 4. TAHSILDAR, MAVELIKKARA. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF CERTIFICATE OF REGISTRATION ALONG WITH MEMORANDUM OF ASSOCIATION AND BYELAW OF THE SOCIETY DATED 19.9.2001 EXT.P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 18.3.2004 EVIDENCING SUBMISSION OF ANNUAL STATEMENT FOR THE YEAR 2001-04 EXT.P3 TRUE COPY OF THE DEED DATED 18.8.2001 EXECUTED BY THE PETITIONER IN FAVOUR OF THE TRUST. EXT.P4 TRUE COPY OF NOTICE DATED 25.6.2003 EXT.P5 TRUE COPY OF THE REPLY DATED 23.7.2003 EXT.P6 TRUE COPY OF ASSESSMENT ORDER NO. BT-4084/03/B9 DATED 29.7.2003 ISSUED BY THE FOURTH RESPONDENT. EXT.P7 TRUE COPY OF REPRESENTATION DATED 26.2.2004 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P8 TRUE COPY OF ORDER PASSED BY THE THIRD RESPONDENT IN BTA 242004 B DATED 8.2.2005 EXT.P9 TRUE COPY OF THE REVISION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 25.4.2005 EXT.P10 TRUE COPY OF COMMUNICATION NO. K. DIS 20974/2005/B3 DATED 29.6.2005 EXT.P11 TRUE COPY OF THE PETITION DATED 10.12.2005 BEFORE THE 2ND RESPONDENT. EXT.P12 TRUE COPY OF COMMUNICATION NO. L. DIS. 57613/05/B3 DATED 9.1.2006 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 8370 OF 2006 -------------------------------------------- Dated this the 14th November, 2008 JUDGMENT Petitioner is challenging building tax assessment in respect of building essentially used for running a hospital. Building is substantially constructed by the petitioner and petitioner handed over the building to a trust for running the hospital. According to the petitioner, additional constructions are carried out by the trust and they are running the hospital and para-medical courses. Government Pleader submitted that since petitioner is the owner of the building, building is to be assessed in his name. Petitioner's case is that building is entitled to exemption because it is used by charitable trust for running hospital and also for running para-medical courses. 2. Petitioner's claim for exemption for use of the building as a hospital is only to be rejected because this Court held in the Medical Trust Hospital's case, ILR (2004) 2 Ker. 408 that in order to qualify for exemption medical relief should be granted to the patients 2 absolutely free of cost. Petitioner has no case that trust is rendering free medical service in the hospital and so much so, building used as a hospital is not entitled to any building tax exemption. However, if any portion of the building is exclusively used for running educational institution for para-medical courses then the same is entitled to exemption. Petitioner is directed to identify such portion of the building and inform the Tahsildar, and if Tahsildar is satisfied that petitioner is running any para medical educational institution he will identify that portion of the building and grant proportionate exemption. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3