FR JOSE THENPILLIL Vs. KARUKUTTY GRAMA PANCHAYAT

JUDGEMENT

(1.) The petitioner is the President of Claretian Provincial House, Karukutty, which is a Society registered under the Travancore- Cochin Literary, Scientific and Charitable Societies Registration Act, 1955. Exhibit P1 is the certificate of registration dated 30.1.2008, issued by the Registrar of Societies. The petitioner has filed this Writ Petition seeking a writ of certiorari to quash Exhibits P2, P4, P6, P7, P7(a), P9, P9(a) and P10 and also seeking a writ of mandamus commanding the Finance Committee of the Karukutty Grama Panchayat to consider Exhibit P5 appeal afresh.

(2.) According to the petitioner, the Provincial House is functioning in a newly constructed building bearing No.367/A of Ward No.IV of the Karukutty Grama Panchayat (hereinafter referred to as 'the respondent-Panchayat'). The Provincial House has only charitable objects and the building or any part thereof is not let out or intended to be let out and no income is derived from that building. There is also a chapel for worship, which is opened to the public. There is a reference library and other spaces are utilised for conducting classes, seminars, etc., and also for the educational purpose of priesthood students. As the building is used as a place of worship and for other religious and charitable purposes, it is liable to be exempted under Section 207 of the Kerala Panchayat Raj Act, 1994 (hereinafter referred to as 'the Act') from property tax levied under Section 203 of the Act and service cess levied under Sub-section (2) of Section 200 of the Act. However, the petitioner was issued with Exhibit P2 notice of the respondent-Panchayat demanding a sum of 25,155/- towards property tax, 9,538/- towards permit fee and 1,258/- towards library cess. On receipt of Exhibit P2 demand, the petitioner submitted Exhibit P3 request before the respondent- Panchayat to exempt the building from payment of tax.

(3.) The respondent-Panchayat issued Exhibit P4 communication stating that, going by Section 207 of the Act, the buildings set apart for public worship, buildings owned by educational institutions approved by Government and buildings owned by registered charitable institutions for which no rent is realised alone are exempted from property tax. Since the building owned by the petitioner does not fall under any of the exempted categories, tax exemption can be granted only if the petitioner obtains favourable orders from the Government. Aggrieved by Exhibit P4, the petitioner had approached this Court in W.P.(C) No.11967/2008 and the said Writ Petition was disposed of by judgment dated 10.4.2008 relegating him to avail the statutory remedy of appeal. This Court directed the respondent-Panchayat to issue ownership certificate of the petitioner on payment of Rs.10,000/-, without prejudice to his contentions in the prospective appeal.