KNANAYA MEDICAL MISSION Vs. STATE OF KERALA

JUDGEMENT

(1.) This is an appeal from an order of a learned single Judge dismissing a writ petition filed by the appellant, the Knanaya Medical Mission, a society registered under the Travancore - Cochin Literary, Scientific and Charitable Societies Registration Act, Act 12 of 1955.

(2.) The writ petition challenged the levy of profession tax upon the society by the Panchayat in question. The Memorandum and Articles of Association of the society is Ext. P1. That shows that ten persons, whose names and addresses are given therein have subscribed to it. One among the several objects of the society was to run a hospital called Menathottam Hospital. Clause (3) of the Memorandum provides:

(3.) By Ext. P2 notice dated 5-10-1960 a sum of Rs. 125/- was demanded from the petitioner as profession tax for the half year from 1st April 1960 to 30th September 1960 under the provisions of the Travancore - Cochin Panchayat Rules. The society filed an appeal against the notice to the Panchayat. That was dismissed. There was a further appeal to the Deputy Director of Local Bodies; and he set aside the notice. The Panchayat then moved the government in revision and the government set aside the order of the Deputy Director of Local Bodies without notice to the petitioner. The Panchayat thereafter sent a demand bill dated 31-12-1964 (Ext. P3) for profession tax for the years 1961 62 to 1964 65 (first half). The order of government was challenged in a writ petition in this court and by Ext. P4 judgment the government was directed to dispose of the revision afresh in accordance with law. Ext P5 is a copy of the order passed by the government on 13-2-1967. It will be seen from Ext. P5 that the petitioner was aggrieved by the demand of the profession tax and also building tax. In Ext. P5 the government said that the society was exempt from building tax in respect of the building housing the hospital under S.61(f) of the T.C. Panchayats Act, 1950; but as regards the levy of profession tax the government took the view that S.61 of the T.C. Panchayats Act which exempted certain buildings and land from any cess, rate or tax leviable under S.56 was unavailable as it did not provide for any exemptions in respect of companies and persons. The government further said that there is no provision for a specific order of exemption under S.62 of the T. C. Panchayats Act and that the society has not been specifically exempted under the section. It was this order together with Ext. P5 demand that was challenged in the O.P. before the learned Judge.