IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 31ST OCTOBER 2008 / 9TH KARTHIKA 1930 WP(C).No. 22833 of 2004(R) -------------------------- PETITIONER(S): --------------- AZAD, AGED 50 YEARS, S/O. ABDUL AZEEZ, ASAD MANZIL, OYOOR, KOLLAM DIST. BY ADV. SRI.V.S.AFSAL KHAN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE (SLMC) DEPARTMENT, THIRUVANANTHAPURAM. 2. TAHSILDAR, TALUK OFFICE, KOTTARAKKARA. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: RUE COPY OF ASSESSMENT ORDER DT.30.10.2002 ISSUED BY R2 TO THE PETITIONER. P2: TRUE COPY OF JUDGMENT DT.11.12.2002 PASSED BY THE HON'BLE COURT IN O.P. NO.37332/2002. P3: TRUE COPY OF TRUST DEED DT.23.9.2001. P4: TRUE COPY OF ORDER G.O. DT.21.6.2004 OF R1. RESPONDENT'S EXHIBITS: ANNEXURE A: REPORT OF THE TAHSILDAR. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.22833 of 2004 .................................................................... Dated this the 31st day of October, 2008. JUDGMENT A hospital building is entitled to exemption from building tax only if medical service is rendered to patients totally free of cost. This position is settled by decision of this court in MEDICAL TRUST HOSPITAL V. STATE OF KERALA (2004(2) KLT 139) which is confirmed by Division Bench and Supreme Court. Since petitioner claimed that free medical relief is rendered in the hospital, this court called for a report from the Tahsildar. It is reported that petitioner is charging exorbitant rates from the patients. Therefore, the claim is totally bogus and the W.P. is dismissed directing the second respondent to immediately recover arrears of tax with interest, if payment is not made. C.N.RAMACHANDRAN NAIR Judge pms