DEVAMATHA HOSPITAL Vs. TAHSILDAR MUVATTUPUZHA

JUDGEMENT

(1.) Petitioner-institution is a hospital owned by a religious order of catholics and is run in furtherance of charitable activities. The grievance of the petitioner is that in spite of the respondents recognising the hospital as a charitable institution and admitting its right to get exemption from payment of building tax under the Kerala Buildings Tax Act, 1975, (for short "the Act") that benefit is not extended to the "doctors" quarters" constructed by the petitioner. This original petition is filed challenging Exts. P3, P6 and P6(a) proceedings of the respondents rejecting the request for exempting the doctor"s quarters under S. 3(1)(b) of the Act.

(2.) Initially the 1st respondent assessed the doctor"s quarters to building tax as per Ext. P3 proceedings dated 18-5-1998. The petitioner sought the matter to be referred to the Government under S. 3(2) of the Act which directs the assessing authority to make a reference to the Government for its opinion on the question of exemption. Against this refusal the petitioner approached this Court by filing O.P. No. 13587 of 1998. This court by judgment dated 21-7-1998 dismissed that original petition. Against that judgment the petitioner filed W.A. No. 1550 of 1998. A Division Bench of this Court set aside the judgment of the learned single Judge directing that the matter will be referred by the assessing officer to the State Government under sub-sec.(2) of S. 3 of the Act, which will decide the question of exemption after hearing the parties. In pursuance of that judgment, the 2nd respondent-Government has passed Ext. P5 order dated 17-6-1999 refusing to grant the exemption sought for by the petitioner. The 1st respondent Tahsildar thereupon passed Ext. P6 assessment order dated 2-11-1999 and issued demand notice evidenced by Ext. P6(a). It is to be noted that there is no prayer to quash Ext. P5.

(3.) Learned counsel for the petitioner submits that exemption is available to the residential quarters of doctors because quarters are integral part of the hospital building. Section 3(1) of the Act reads as follows: