MOULANA HOSPITAL Vs. TAHSILDAR

JUDGEMENT

(1.) The petitioner - a hospital, has filed the captioned writ petition challenging Ext.P4 order issued by the 1st respondent herein, by which, building tax with reference to the provisions of the Kerala Building Tax Act, 1975, was sought to be demanded on a portion of a Nursing School, which was later converted as part of the hospital.

(2.) The short facts necessary for the disposal of this writ petition are as under:

(3.) Later, the 1st respondent herein carried out certain inquiries in that regard and came to the finding that the petitioner has shifted the Nursing School from the building where the said school was being run, enjoying exemption as above, to other premises. Therefore, the 1st respondent initiated proceedings against the petitioner, culminating in the issue of Ext.P4 order seeking to demand building tax as against the afore area of 435.2 square meters also, which was admittedly the main part of the hospital. The petitioner points out that the finding in Ext.P4 as regards the shifting of the Nursing School was correct. However, it is pointed out that the tax demanded through Ext.P4 was applying the rate applicable under the statute during 2018. Pointing out the above irregularity, though an application for rectification was filed before the 1st respondent, the said application stood rejected by Ext.P6 order dtd. 8/5/2018 issued by the 1st respondent herein.