IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH JANUARY 2008 / 18TH POUSHA 1929 OP.No. 14802 of 2002(K) ----------------------- PETITIONER: ------------ DR.K.R.JAYACHANDRAN,AGED 62, S/O.K.K.RAMAN,RESIDING AT 12/1441,PANAYAPPALLY, KOCHI-682 002 (SETTLOR M.K.RAGHAVAN MEMORIAL CHARITABLE TRUST,GAUTHAM HOSPITAL CAMPUS, PANAYAPPILLY,KOCHI-5. BY ADV. SRI.VARGHESE C.KURIAKOSE SRI.PRAVEEN K. JOY SRI.VINCENT RAPHEL RESPONDENTS: ------------- 1. STATE OF KERALA REP.BY THE SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT,TRIVANDRUM. 2. TAHSILDAR,KOCHI TALUK,ASSESSING AUTHORITY UNDER THE KERALA BUILDING TAX ACT, TALUK OFFICE,KOCHI. 3. REVENUE DIVISIONAL OFFICER AND APPELLATE AUTHORITY UNDER THE KERALA BUILDING TAX ACT,REVENUE DIVISIONAL OFFICE,FORT KOCHI. 4. THE DISTRICT COLLECTOR,CIVIL STATION, KAKKANAD. 5. THE VILLAGE OFFICER,THOPPUMPADY VILLAGE, THOPPUMPADY. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 14802/2002 ORDER ON CMP NO. 24836/2002 IN O.P.NO. 14802/2002 DISMISSED. 08/01/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE DEED OF CONSTITUTION OF M.K.RAGHAVAN MEMORIAL CHARITABLE TRUST CONSTITUTED BY PETIITONER. P2 : COPY OF COMMUNICATION ISSUED FROM OFFICE OF COMMISSIONER OF INCOME TAX, COCHIN – 18, DATED 16/06/1999. P3 : COPY OF NOTICE DATED 20/03/1999 ISSUED BY 2ND RESPONDENT. P4 : COPY OF WRITTEN SUBMISSION MADE ON 01/06/1999. P5 : COPY OF ASSESSMENT ORDER DATED 27/05/1999. P6 : COPY OF COMMUNICATION DATED 11/06/1999. P7 : COPY OF REPRESENTATION DATED 18/06/1999. P8 : COPY OF REPRESENTATION DATED 22/06/1999. P9 : COPY OF COMMUNICATION DATED 23/06/1999 ISSUED BY 2ND RESPONDENT. P10 : COPY OF LETTER DATED 30/06/1999 ISSUED TO PETITIONER. P11 : COPY OF ORDER DATED 03/09/1999 ISSUED BY 3RD RESPONDENT. P12 : COPY OF APPELLATE ORDER PASSED BY 3RD RESPONDENT. P13 : COPY OF REVISION MEMORANDUM DATED 20/04/2000. P14 : COPY OF TAX PAID RECEIPT DATED 02/05/2000. P15 : COPY OF REPRESENTATION DATED 29/11/2000. P16 : COPY OF COMMUNICATION DATED 03/03/2001 ADDRESSED BY 4TH RESPONDENT. P17 : COPY OF JUDGMENT IN O.P.NO. 9875/2001 DATED 22/03/2001 PASSED BY THI HONOURABLE COURT. P18 : COPY OF NOTICE ISSUED BY 1ST RESPONDENT TO PETITIONER DATED 30/05/2001. O.P.NO. 14802/2002 P19 : COPY OF ORDER ISSUED BY 1ST RESPONDENT TO PETITIONER DATED 09/05/2002. P20 : COPY OF ACTIVITIES OF TRUST CERTIFICATE. P21 : COPY OF CERTIFICATE ISSUED BY CHIEF PHARMACIST TO PETITIONER DATED 06/06/2001. P22 : COPY OF CERTIFICATE ISSUED BY COUNCILLOR OF CORPORATION OF KOCHI TO PETITIONER DATED 08/06/2001. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 14802 of 2002 ------------------------- Dated, this the 8th day of January, 2008 J U D G M E N T Petitioner is challenging building tax assessment in respect of hospital building on the ground that the hospital is owned by charitable trust. The demand is confirmed by the Government on merits under Section 3(2) of the Building Tax Act vide Ext.P19. The issue raised, i.e. exemption from building tax for hospital building, is covered by decision of this Court in Medical Trust Hospital Vs. State of Kerala, reported in 2004(2) KLT 139, which was confirmed by Division Bench vide the decision reported in ILR 2004(2) Kerala 408, wherein this Court held that, in order to qualify for exemption for building tax, medical service rendered in the hospital should be absolutely free of cost. Even though learned counsel for the petitioner submitted that poor patients are rendered free treatment, petitioner has no case that hospital is giving free treatment to all patients. In the circumstances, petitioner is not entitled to building tax exemption in respect of hospital building. Accordingly, this original petition is dismissed upholding the orders of the authority including the Government. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg