IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 7537 of 2007(V) ------------------------- PETITIONER: ------------ THE SECRETARY, MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION, KOLENCHERRY-682 311. BY ADV. SRI.KURIAN GEORGE KANNAMTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, REVENUE (SC) DEPARTMENT, GOVT.SECRETARIAT, TRIVANDRUM. 2. THE TAHSILDAR, TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE OF REGISTRATION OF SOCIETIES ISSUED BY DISTRICT REGISTRAR, ERNAKULAM. P2: COPY OF DEMAND NOTICE DT.18.2.2003 TO THE PETITIONER. P3: COPY OF JUDGMENT DT.4.9.2003 IN OP 7328/2003 OF THIS HON'BLE COURT. P4: COPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION. P5: COPY OF ANNUAL REPORT 2005-2006 OF .DO. P6: COPY OF ARGUMENT NOTES DT.12.12.2006 TO THE PRINCIPAL SECRETARY, REVENUE (SPECIAL CELL) DEPT. TRIVANDRUM. P7: COPY OF JUDGMENT DT.13.3.2002 IN W.A. NO.472/2002 OF THIS HON'BLE COURT. P8: COPY OF G.O. DT.15.2.2007 OF REVENUE (SPECIAL CELL)DEPARTMENT. P9: COPY OF DEMAND NOTICE DT.1.3.2007 ISSUED FROM THE TAHSILDAR, PERUMBAVOOR. TRUE COPY PA O JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.7537 of 2007 .................................................................... Dated this the 4th day of April, 2008. JUDGMENT The petitioner is claiming exemption from building tax in respect of residential quarters attached to the Hospital for the reason that the Hospital is a charitable institution. The law on the subject is well settled by several decisions of this court and particularly in MEDICAL TRUST HOSPITAL V. STATE OF KERALA (2004(2) KLT 139) wherein this court has held that exemption is available to hospital only if free medical relief is rendered. In other words, if charges are levied on patients, the hospital building is not entitled to exemption. Consequently the petitioner's claim for exemption for the residential quarters attached to Hospital is not tenable at all because ownership is immaterial for considering exemption and exemption is available only if building is used principally for any of the purpose referred to in Section 3 of the Building Tax Act. In the circumstances, W.P. is dismissed holding that petitioner is not entitled to exemption in respect of the hospital building or for the quarters as petitioner has no case that medical facilities are extended totally free of cost to the patients. C.N.RAMACHANDRAN NAIR Judge pms