BHARATH SANCHAR NIGAM LTD Vs. TAHSILDAR

JUDGEMENT

(1.) Petitioner is a company incorporated, which is a Government of India Enterprise, providing Telecommunication service all over the country. Before formation of the Petitioner company, the activity in question was being carried out by the Department of Telecommunications, Government of India. The Petitioner is now occupying properties and buildings owned by the Department of Telecommunications (DOT) used for providing such facilities. According to the Petitioner none of the assets of the DOT has been transferred into the name of the Petitioner. Hence, inspite of occupation of various buildings by the Petitioner, ownership of such buildings still vests with the Government of India, more precisely with the President of India.

(2.) The issue involved in this Writ Petition pertains to assessment of Building Tax under the provisions of the Kerala Building Tax Act 1975 (KBT Act) with respect to a building occupied by the Petitioner situated at Kondotty in Malappuram District, in which the Telephone Exchange is housed. The ground floor of the building in question was constructed by the DOT and no assessment was made in view of the exemption provided under Article 285(1) of the Constitution of India and in view of the exemption provided under Section 3(1)(a) of the KBT Act. Later, the Petitioner had constructed two more floors on the existing building, construction of which was completed on 15.11.2000 and 28.12.2001 respectively.

(3.) On the basis of return filed in Form No:II as provided under the relevant Rules, the 1st Respondent finalised the assessment as per Ext.P1 order, without giving exemption for the ground portion owned by the DOT. Ext.P1 order was challenged by the Petitioner before the 2nd Respondent, the appellate authority. But the appeal was dismissed holding that the Petitioner being a company the exemption under Section (3)(1)(a) of the KBT Act is not applicable.