IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 36818 of 2010(B) -------------------------- PETITIONER(S): --------------- THE DIRECTOR, NAZARETH ASRAM, OTHARA-689 546, THIRUVALLA. BY ADV. SRI.KURIAN GEORGE KANNANTHANAM, SENIOR ADVOCATE SRI.TONY GEORGE KANNANTHANAM SRI.MATHEW K.SIMON RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, TALUK OFFICE, THIRUVALLA. GOVT. PLEADER SMT.P.A.RAZIYA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 36818/2010 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE GOVT. ORDER DTD.11.10.2010. P2. COPY OF THE ORDER DTD.11.11.2010. P3. COPY OF THE ASSESSMENT ORDER DTD.11.11.2010. P4. COPY OF THE DEMAND NOTICE DTD.11.11.2010. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 36818 of 2010 ================== Dated this the 31st day of October, 2011 J U D G M E N T The petitioner challenges Ext.P1 order of the Government denying the petitioner exemption from payment of building tax in respect of the building constructed by the petitioner, Ext.P2 consequential order and Exts.P3 and P4 demand notices for payment of building tax, under the Kerala Building Tax Act. The contention of the petitioner is that the building in question is used as a hostel for students studying in the petitioner's pharmacy college and going by the Full Bench decision of this Court in Unity Hospital (P) Ltd. v. State of Kerala, 2011 (1) KLT 236 (FB), the petitioner is entitled to exemption from payment of building tax in respect of the building in question. The petitioner, therefore, seeks the following reliefs: “(i) issue a writ of certiorari or any other appropriate writ or order to quash Ext.P1 to P4. (ii) To declare that petitioner is not liable to pay building tax for the building covered by Exts.P1 to P4. (iii) issue a writ of mandamus or any other appropriate writ, order or direction to the respondents not to collect building tax from petitioner for the building covered by Exts.P1 to P4.” 2. The learned Government Pleader would oppose the prayers. 3. I have considered the rival contentions in detail. 4. From Ext.P1 order itself it is clear that the Tahsildar has w.p.c.36818/10 - : 2 :- filed a report before the Government stating that the building in question is used as a hostel. In view of the Full Bench decision referred to above, hostel buildings used to accommodate students are eligible for exemption from payment of building tax as provided in Section 3 (1) of the Act. In the above circumstances, the impugned proceedings are unsustainable. Therefore, Exts.P1, P2, P3 and P4 are quashed and it is declared that the petitioner is entitled to exemption from payment of building tax under the Kerala Building Tax Act in respect of the building in question, which is admittedly used for accommodating students of the petitioner's pharmacy college as a hostel. If any amount has been paid as per the interim orders of this Court, the same shall be refunded to the petitioner within two months from the date of receipt of a certified copy of this judgment. The writ petition is allowed as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge