IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 61 of 2008(G) ------------------------------ PETITIONER(S): ----------------------- ALAPPUZHA ANANTHA NARAYANAPURAM THURAVOOR THIRUMALA DEVASWOM A.N.PURAM, ALAPPUZHA. REP. BY ITS PRESIDENT SRI.RAJKUMAR KAMATH BY ADV. SMT.R.RANJINI SRI.S.RENJITH RESPONDENT(S): ------------------------- 1. TAHSILDAR, AMBALAPUZHA TALUK OFFICE, KOZHENCHERY. 2. THE DEPUTY SECRETARY TO GOVERNMENT, REVENUE (SPECIAL CELL), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, REVENUE (SPECIAL CELL), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 61 of 2008(G) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE RELEVANT PORTION OF THE SCHEME FRAMED IN O.S. 8/58 OF THE DISTRICT COURT, ALAPPUZHA. P2: COPY OF THE ORDER OF ASSESSMENT AND NOTICE OF DEMAND DATED 21.11.2006. P3: COPY OF THE ARGUMENT NOTES DATED 15.10.2007. P4: COPY OF THE ORDER DATED 12.12.2007 PASSED BY THE 2ND RESPONDENT AND RECEIVED BY THE PETITIONER ON 20.12.2007. RESPONDENT'S EXHIBITS: /TRUE COPY/ PA TO JUDGE DS S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 61 OF 2008 ---------------------------------------------- Dated this the 30th day of September, 2011 JUDGMENT The petitioner claims to be a charitable institution. A building owned by them has been assessed to building tax under the Kerala Building Tax Act. The petitioner is challenging the assessment on the ground that since the rent received from the building is used for charitable purposes by the petitioner, the petitioner is entitled to exemption from payment of building tax in respect of the building. A Division Bench of this Court has, in Dharma Sastha Trust v. State of Kerala [2011(3) KLT 399], rejected exactly identical contention. In the above circumstances, following that judgment, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd