IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 6TH NOVEMBER 2008 / 15TH KARTHIKA 1930 WP(C).No. 22167 of 2007(L) ---------------------------------------------- PETITIONER(S): ---------------------- TMA INSTITUTE OF COUNSELLING, AMALAGIRI P.O., PERUMBAIKADU, KOTTAYAM, REP.BY ITS DIRECTOR, REV.GEORGE VARGHESE. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ------------------------- 1. TAHSILDAR, KOTTAYAM. 2. GOVERNMENT OF KERALA, REVENUE (SPECIAL CELL) DEPARTMENT, THIRUVANANTHAPURAM, REPRESENTED BY DEPUTY SECRETARY TO GOVERNMENT. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.22167 OF 2007 L PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE CERTIFICATE OF AFFILIATION ISSUED TO THE PETITIONER. EXT.P2TRUE COPY OF THE BROCHURE OF THE PETITIONER. EXT.P3TRUE COPY OF THE PROSPECTUS OF THE COURSE OFFERED BY T4HE PETITIONER. EXT.P4TRUE COPY OF THE LIST OF STUDENTS WHO HAVE JOINED FOR THE VARIOUS COURSES OFFERED BY THE PETITIONER DURING THE ACADEMIC YEAR 1998 TO 2007. EXT.P5TRUE COPY OF THE SPECIMEN CERTIFICATE ISSUED ON SUCCESSFUL COMPLETION OF LEAVE-1/LEVEL-II COURSE. EXT.P5(A) TRUE COPY OF THE DIPLOMA CERTIFICATE IN CLINICAL PASTORAL COUNSELLING. EXT.P6TRUE COPY OF THE RETURN ALONG WITH THE GROUNDS IN SUPPORT OF THE CLAIM OF EXEMPTION. EXT.P7TRUE COPY OF THE ORDER OF ASSESSMENT AND NOTICE OF DEMAND. EXT.P8TRUE COPY OF THE JUDGMENT DATED 12/12/06 OF THIS HONOURABLE COURT. EXT.P9TRUE COPY OF THE NOTIFICATION ISSUED BY THE INCOME TAX DEPARTMENT U/S.10(23C) OF THE INCOME TAX ACT GRANTING INCOME TAX EXEMPTION TO MARTHOMA SYRIAN CHURCH OF MALABAR. EXT.P10 TRUE COPY OF THE ORDER DATED 12/6/07 PASSED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL. // True Copy // PS to Judge K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 22167 OF 2007 L -------------------------------------- Dated this the 6th November, 2008 JUDGMENT Petitioner seeks to quash Ext.P10. Ext.P10 is an order passed by the Government under Section 3 of the Kerala Building Tax Act, rejecting the request of the petitioner that the building owned by it may be exempted. The reason stated in Ext.P10 is that the Institution is functioning under the Marthoma Church and the building is not used for any religious purpose and it is used for counselling classes, charging fees. It is, therefore, found that it cannot be termed as charitable purpose. It is also stated that the Institution is working under the Serampore College of Theology. It is further stated that the building is not used principally for educational purpose and it is evident that the building is used for commercial purpose. 2. A Counter Affidavit is filed on behalf of the first respondent to which a Reply Affidavit is also filed. I heard the WPC.22167/07 L 2 learned counsel for the petitioner and the learned Government Pleader. 3. Section 3(b) enumerates the grounds on which exemption can be granted from payment of building tax. If a building is used for educational, religious or charitable purpose, it is entitled to be exempt from payment of building tax. If the building is used for educational purpose, then a further enquiry as to whether income is derived and how it is employed, is foreign to the scope of the provision. If a case is set up on the ground that it is used for educational purpose, the fact that fees are levied, is totally irrelevant. The case canvassed by the learned Government Pleader also is that the fact that fees are levied, makes it commercial. I would think that the contention cannot stand scrutiny of this Court. If it is used for educational purpose, then the mere fact that fees are realised cannot be a ground to deny exemption. Accordingly, the Writ Petition WPC.22167/07 L 3 is allowed and Ext.P10 is quashed. It is held that the petitioner is entitled to the benefit of exemption. Sd/= K. M. JOSEPH, JUDGE kbk.