IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 14TH DECEMBER 2011 / 23RD AGRAHAYANA 1933 WP(C).No. 31970 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------ ELIPPAKKULAM MUSLIM JAMA-ATH, REG.NO.A.7/87, KATTANAM VILLAGE, MAVELIKKARA TALUK, ELIPPIKKULAM. P.O., PIN-690 503, REPRESENTED BY ITS SECRETARY K. MUHAMMED KUNJU, KALEEKKAL HOUSE, ELIPPAKKULAM. P.O., PIN-690 503. BY ADV. SRI.P.B.SAHASRANAMAN, SRI.T.S.HARIKUMAR, SRI.K.JAGADEESH. RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, REVENUE (SPECIAL CELL) DEPARTMENT OF SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE TAHSILDAR, MAVELIKKARA ALAPUZHA-690 101. BY GOVT. PLEADER MR.S. JAMAL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 31970 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 SOME OF THE LEAFLETS WITH RESPECT TO THE CELEBRATION AND MEETING CONDUCTED BY THE PETITIONER IN “ARAFA PALACE”. EXT.P2 TRUE PHOTOSTAT COPY OF THE ORDER OF THE 1ST RESPONDENT, DATED 04-11-2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31970 of 2011 ---------------------------------------------- Dated this the 14th day of December, 2011 JUDGMENT The petitioner is a Jama-Ath. They have constructed an auditorium having an area of 1164.54 square meters. The 2nd respondent initiated proceedings for assessing building tax on the same under the Kerala Building Tax Act. Since the petitioner claimed exemption under Section 3(1) of the Act as a building used for religious, charitable and educational purposes, the matter was referred to the Government under Section 3(2) of the Act. After considering the matter, the Government passed Ext.P2 order denying exemption on the ground that the building as such is not used for charitable purposes as claimed by the petitioner. The Government accepted the fact that the auditorium is used for conducting marriage and other functions for which charges from Rs.5,000/- to Rs.10,000/- are being recovered from others. The contention of the petitioner is that the same is wrong. According to him, the same is used for only religious, charitable or W.P.(C)No.31970/11 2 educational purposes. 2. I have heard the learned Government Pleader also. I am unable to accept the contention of the petitioner. It is settled law that for claiming exemption under Section 3(1), the building itself should have been used for the purpose mentioned in the said Section. It is not sufficient that the building is owned by a charitable organisation and the income derived from the building is being used for charitable purposes. This has been held so by a Division Bench of this Court very recently in the decision of Dharmasastha Trust v. S tate of Kerala [2011 (3) KLT 399]. The contention of the petitioner that the same is used for teaching students of the 'madrassa' and for religious purposes during periods of fast also does not appeal to me. A building having an area of 1164.54 square meters would not be constructed merely to teach 'madrassa' students and for use during period of fast, which occurs only for one month in an year, that too before and after 6 'O' clock daily. In any event the question as to whether the building is used for religious, charitable and educational purposes is a question of fact and this Court cannot entertain challenge against the same unless the same is perverse. For the reason W.P.(C)No.31970/11 3 stated above I do not find any perversity in that finding of fact. In the above circumstances, I am not satisfied that Ext.P2 order suffers from any infirmity whatsoever. Accordingly, the writ petition is dismissed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.31970/11 4