LISIE MEDICAL INSTITUTIONS Vs. STATE OF KERALA

JUDGEMENT

(1.) The present reference to a three Judge Bench has been occasioned in a referring judgment of a two Judge bench in Lisie Medical Institutions Vs State of Kerala,(2017) 14 SCC 533. The two judge Bench has doubted the correctness of certain observations contained in an earlier decision of two Judges in SH Medical Centre Hospital vs State of Kerala,(2014) 11 SCC 381.

(2.) We have heard Mr R Basant, senior counsel appearing on behalf of the appellant and Mr V Giri, senior counsel appearing on behalf of the respondents.

(3.) The issue turns on the interpretation of the provision for exemptions contained in Sec. 3(1) of the Kerala Building Tax Act, 1975, which is extracted below: