FATHIMA PUBLIC SCHOOL Vs. STATE OF KERALA

JUDGEMENT

(1.) These Writ Petitions are filed by schools affiliated to the C.B.S.E. and they say that they are entitled to be exempted from the levy of property tax payable under the provision of S. 235 of the Kerala Municipality Act, 1994. S. 235(d) as it originally stood provided that the buildings recognised by Government or registered with the Municipality and owned and occupied by educational institutions and used for teaching are exempted from property tax. However, S. 235 was substituted by Act 30 of 2009 w.e.f. 7.10.2009 and the substituted S. 235(b) reads thus:

(2.) However in so far as W.P. (C) No. 4028/10 is concerned, Exts.P1 and demand notices show that the property tax demanded is for the period from 2006-07 to 2009-10. Similarly Exts.P4 and P5 demand notices produced in W.P. (C) No. 14368/11 show that the property tax demanded is for the period from 2007-08 to 2010-11. As already stated, until 7.10.2009 when S. 235 was substituted, S. 235(d) as it stood then entitled the petitioners for exemption. The substitution of the section being only prospective, the liability for property tax can arise only for the period subsequent to 7.10.2009. Consequently, the demands for property tax for the period prior to 7.10.2009 are unsustainable.