COCHIN COMMUNITY WELFARE SOCIETY Vs. STATE OF KERALA

JUDGEMENT

(1.) Dated this the 29th day of January, 2024 The present writ petition under Article 226 of the constitution of India has been filed impugning Exts.P1, P3 and P6 orders passed by the Assessing Authority, Appellate Authority and Revisional Authority in respect of the building tax on the petitioner's building situated in Puthencruz Village, Kunnathunad Taluk. The petitioner claims society registered under the Kerala Society registration Act. It is also stated that the society is engaged in charitable activities extending relief to the poor and needy. The petitioner was issued a notice in Ext.P1 proposing to impose building tax of Rs.14,04,000.00. The assessing authority vide impugned order in Ext.P1(a) finalized the assessment of the building tax at Rs.14,04,000.00 treating the building other building and non-residential building. The petitioner filed appeal against the said assessment order in Ext.P2. It is stated that the ownership of the building is with the society. The building has been constructed over an area of 550 Sq.M. The building is having apartments which are allotted to senior citizens and the same are occupied by senior citizens. It was said that each apartment should be assessed separately and the entire building should not be assessed as one unit.

(2.) It is also stated that the building is used purely for residential purposes by the senior citizens. The building has installation for rain water harvesting, waste treatment at source and also has applied for installation of solar panels and therefore, the building is entitled to the benefit of note 3 of the Schedule of the Act.

(3.) The 1st Appellate Authority examined the appeal. The report from Tahsildar was called for by the 1st Appellate Authority. The plinth area of the building is 4053.22 Sq.M. The petitioner society did not dispute the plinth area of the building for assessment. But the petitioner requested for tax exemption as charitable institution. It is submitted on behalf of the petitioner, the building is used as an old age home and a fixed amount is charged from the residents and fixed amount is also charged in every month for food and other needs.