IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MRS. JUSTICE M.C.HARI RANI FRIDAY, THE 11TH JULY 2008 / 20TH ASHADHA 1930 OP.No. 21421 of 1999(A) ---------------------------------- PETITIONER: ------------------- H.H. PRINCESS LAKSHMI BAYI TRUST, KAUDIAR PALACE, THIRUVANANTHAPURAM, BY POWER-OF-ATTORNEY HOLDER, T. RAVINDRAN THAMPI, RESIDING AT SREE SHADANANDAM, MUSEUM BAINS COMPOUND, THIRUVANANTHAPURAM. BY ADV. SRI.T.P.KELU NAMBIAR (SR.), SRI.P.G.RAJAGOPALAN, SRI.M.GOPIKRISHNAN NAMBIAR, SRI.SHIRAZ ABDULLA. RESPONDENTS: ------------------------ 1. THE TAHSILDAR, THIRUVANANTHAPURAM. 2. THE REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES (H) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SR. GOVERNMENT PLEADER SRI. BENJAMIN PAUL. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 11/07/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P. NO. 35340/1999 IN O.P. NO. 21421/1999-A DISMISSED SD/- K. BALAKRISHNAN NAIR, JUDGE, 11/07/2008. SD/- M.C. HARI RANI, JUDGE. APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE RETURN, DTD. 26/11/1988, IN FORM NO. II AS PRESCRIBED UNDER RULE 4 OF THE KERALA BUILDING TAX RULES FILED BY THE PETITIONER BEFORE THE TAHSILDAR, THIRUVANANTHAPURAM. EXT.P.2: COPY OF THE APPLICATION DTD. 26/11/1988 FILED BY THE PETITIONER BEFORE THE R.1. EXT.P.3: COPY OF THE LETTER DTD. 13/06/1989 OF THE R.1. TO THE PETITIONER. EXT.P.4: COPY OF ASSESSMENT, NO. J4.3577/89, DTD. 30/07/1997, ISSUED BY THE TAHSILDAR, THIRUVANANTHAPURAM TO THE PETITIONER. EXT.P.5: COPY OF THE DEMAND NOTICE NO.J4.3577, DTD. 30/07/1997, ISSUED BY THE TAHSILDAR, THIRUVANANTHAPURAM TO THE PETITIONER. EXT.P.6: COPY OF THE ORDER DTD. 06/01/1998 OF THE REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM. EXT.P.7: COPY OF THE ORDER NO. 7924/H3/98/TD, DTD. 05/06/1999 OF THE GOVERNMENT OF KERALA. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// prv. K.BALAKRISHNAN NAIR & M.C.HARI RANI JJ. ----------------------------------------------------- O.P.No.21421 OF 1999 ----------------------------------------------------- DATED THIS THE 11th DAY OF JULY, 2008 J U D G M E N T Balakrishnan Nair, J. The petitioner is a Charitable Trust. It owns a commercial building. A portion of the building is let out for running a jewellery shop and the remaining portion is let out to the telecommunication department to house its office. The petitioner claims exemption from payment of building tax on the ground that the owner of the building is a Charitable Trust and the income generated from the building is used for charitable purposes. As per Section 3(1)(b) of the Building Tax Act, the criteria for exemption for buildings other than those belonging to Government or local authorities, is the user of the building and not the user of the income generated therefrom. The learned Single Judge referred the matter for authoritative pronouncement on this aspect by a Division Bench. 2. We notice that the point raised by the petitioner is already covered by the Division Bench decision of this Court in Aikaranad Grama Panchayat v. Malankara Orthodox Syrian Church (1999 (3) KLT 212). Further, there is another recent OP.21421/99 2 Division Bench decision of this Court in Medical Trust Hospital v. State of Kerala (ILR 2004(2) Kerala 408). This decision affirms the decision of the learned Single Judge in Medical Trust Hospital v. State of Kerala (2004(2) KLT 139). We are in respectful agreement with the views expressed by the Division Benches in the above two decisions as also with the decision of the learned Single Judge in Medical Trust Hospital v. State of Kerala (2004(2) KLT 139). Therefore, the claim of the petitioner for exemption from payment of building tax for its building is untenable. Accordingly, the Original Petition is dismissed. K.BALAKRISHNAN NAIR,JUDGE. M.C.HARI RANI, JUDGE. dsn