LISIE MEDICAL INSTITUTIONS Vs. STATE OF KERALA

JUDGEMENT

(1.) This appeal is preferred against the order dated 18.07.2016 passed by the Division Bench of the High Court in Writ Appeal No. 1386 of 2016 which was filed by the appellant herein challenging the order of the learned single Judge whereby the writ petition of the petitioner has been dismissed. We may mention at the outset that the appellant (M/s. Lisie Medical Institutions) is claiming itself to be a charitable institution and is, thus, seeks exemption from liability of paying building tax under the Kerala Building Tax Act, 1975 (for short the 'Act') in respect of its building in Ernakulam, Kerala where it runs the hospital.

(2.) A brief description of background facts would suffice, which is as follows:

(3.) In Kerala, building tax is leviable under the Act. Under Sec. 5 of the Act, it is provided that on every building the construction of which is completed on or after 10.02.1992, shall be charged building tax based on the plinth area at the rate specified in the Schedule to the Act. Sec. 3 of the Act provides for exemptions from the application of the provisions of the Act itself. Since Sec. 3 of the Act is of real importance or material in deciding the issues raised herein, it is extracted hereunder: