MERCY Vs. SECRETARY TO GOVERNMENT OF KERALA

JUDGEMENT

(1.) This writ appeal arises from the judgment of the learned Single Judge dismissing W.P. (c). No. 34824/2005. The writ petition was filed by the Appellant, seeking to quash Exts.P3, P5 and P7 orders and for directing the Respondents to exempt from building tax a building constructed by them, having a plinth area of 4336.14 square meters, as provided under Section 3(1)(b) of the Kerala Building Tax Act, 1975.(here-in-after referred to as the Act).

(2.) Facts of the case are that the Appellant is a Society registered under the Societies Registration Act, 1860 and Ext.P1 is its Memorandum of Association. In pursuance to the objects set out in its Memorandum of Association, the Appellant has established a hospital and for the purpose of the hospital, it has constructed the building in question. The 2nd Respondent issued notice under the Act, proposing to levy building tax which was contested by the Appellant on the ground that the building is used principally for charitable purposes and therefore is entitled to be exempted from building tax as provided under Section 3(1) (b) of the Act. However, the 2nd Respondent rejected the claim of the Appellant and issued Ext.P3 assessment order imposing building tax of Rs. 3,76,200/-.

(3.) The assessment order was challenged before this Court in O.P. No. 31807/2002. By Ext.P4 judgment, this Court disposed of the original petition directing that the claim of the Appellant shall be referred to the Government as provided under Section 3(2) of the Act. Accordingly, the matter was referred and by Ext.P5 order dated 4.8.2004, the Government rejected the Appellant's request. By Ext.P6 representation the Appellant sought reconsideration of its request for exemption. Accordingly, the Appellant was heard and the Government passed Ext.P7 order dated 21.10.2005 again rejecting the claim of the Appellant.