IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 29TH JULY 2009 / 7TH SRAVANA 1931 OP.No. 6901 of 2003(V) ---------------------- PETITIONER(S): --------------- FR. MATHEW EZHAMKKATTU, AGED 62 YEARS, DIRECTOR, GIRIDEEPAM HEALTH CENTRE KARIMBAN, IDUKKI DISTRICT. BY ADV. SRI.FRANCIS J.VATTAKUZHI RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. SECRETARY, VAZHATHOPPU GRAMA PANCHAYAT THODUPUZHA TALUK, IDUKKI DISTRICT. ADV. SRI.K.P.DANDAPANI, SENIOR ADVOCATE FOR R2 R1 BY G.P. SRI.MATHEW VADAKKEL THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.12101/2003 IN O.P. NO.6901/2003 DISMISSED: 29.7.2009 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF REGISTRATION CERTIFICATE. P2: COPY OF R.R. DEMAND NOTICE DT.20.11.2002. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.6901 of 2003 .................................................................... Dated this the 29th day of July, 2009. JUDGMENT The petitioner is challenging building tax assessed by the Panchayat in respect of various buildings comprised in the hospital complex on the ground that buildings are entitled to exemption from tax. However, counsel appearing for the Panchayat submitted that there is no provision for Panchayat granting exemption from tax for buildings used to run hospital and for the quarters given to the Doctors and other staff in the hospital for their residence. Section 207(1)(c) of the Kerala Panchayat Raj Act provides for exemption on buildings owned and used for charitable purposes. In order to constitute charity in medical relief, it should be granted free of cost. The petitioner has no case that hospital is run without collecting any charges from the patients. So much so, hospital building or the residential quarters given to the employees including Doctors do not qualify for building tax exemption under Section 207(1)(c) of the Act. Government Pleader submitted that on verification, exemption is seen granted for the buildings used for religious purposes. In the circumstances, denial of exemption from building tax by the Panchayat for other buildings namely, hospital buildings 2 and residential quarters cannot be interfered by this court. The O.P. is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge pms