IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 31ST OCTOBER 2008 / 9TH KARTHIKA 1930 WP(C).No. 34824 of 2005(U) -------------------------- PETITIONER(S): --------------- SR.(DR.) MERCY, ADMINISTRATORS, SACRET HEART HOSPITAL, MANIMOOLY, VAZHIKADAVU, NILAMBUR TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.S.VIJAYAN NAYAR RESPONDENT(S): --------------- 1. SECRETARY TO GOVERNMENT OF KERALA, REVENUE (SPECIAL CELL) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. TAHSILDAR, NILAMBUR TALUK, MALAPPURAM DISTRICT. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: PHOTOCOPY OF MEMORANDUM OF ASSOCIATION DT.11.1.1994. P2: PHOTOCOPY OF CERTIFICATE OF REGISTRATION OF MEMORANDUM OF ASSOCIATION DT.12.1.1994. P3: PHOTOCOPY OF ASSESSMENT ORDER DT.27.9.2002. P4: PHOTOCOPY OF JUDGMENT IN O.P. NO.31807/2002 DT.30.10.2002 OF THIS HON'BLE COURT. P5: PHOTOCOPY OF ORDER PASSED BY GOVERNMENT DT.4.8.2004. P6: PHOTOCOPY OF REVIEW PETITION BEFORE THE HON'BLE MINISTER DT.8.10.2004. P7: PHOTOCOPY OF ORDER PASSED BY GOVERNMENT REFUSING TO GRANT EXEMPTION DT.21.10.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.34824 of 2005 .................................................................... Dated this the 31st day of October, 2008. JUDGMENT The W.P. is filed challenging building tax assessment in respect of a hospital building. Petitioner's case is that the building is entitled to exemption as it is used as a hospital. However, exemption is available for a hospital building only when medical relief is rendered to patients free of cost. This position is settled by decision of this court in MEDICAL TRUST HOSPITAL V. STATE OF KERALA (2004(2) KLT 139) and confirmed by Division Bench in ILR 2004(2) KER. 408. Even though counsel for the petitioner has relied on decision of this court in STATE OF KERALA V. ST. GREGORIOUS MEDICAL MISSION (1992(1) KLT 230), the said decision is considered in the abovereferred case and there is no scope for deviating from the settled position. The W.P. is therefore, devoid of any merit and is dismissed. C.N.RAMACHANDRAN NAIR Judge pms