ST.GEORGE CHURCH Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, a Catholic Church, has filed the present writ petition impugning the orders rejecting its claim for exemption of the building from payment of building tax and luxury tax. Ext.P1 is the order of the Tahsildar dtd. 26/10/2015 assessing the area of the petitioner's building as 282.28 sq.metres and demanding onetime tax and luxury tax for the year 2015-16 onwards. Even though the petitioner filed appeal against Ext.P1, the Sub Collector referred the matter vide Ext.P3 dtd. 6/2/2016 to the Government for deciding the question of exemption of petitioner's building from payment of tax. The Government, vide Ext.P4 dtd. 7/2/2022, rejected the claim of the petitioner and restored Ext.P1 order of the Tahsildar. Hence, the petitioner is before this Court in the present writ petition challenging the aforesaid Exts.P1, P3 and P4 orders.

(2.) The petitioner has constructed the building having a plinth area of 277.84 sq.metres. On report of the concerned Village Officer, notices were issued to the petitioner for assessing one time building tax on the said building. However, despite service of notices, no objections were filed. Thereafter, the charge officer made measurement and reported that the plinth area of the building is 282.29 sq.metres. Since the threshold limit is 278.7 sq.metres, the petitioner's building was also assessed for luxury tax for the year 2015-16, vide the assessment order in Ext.P1 dtd. 26/10/2015. The petitioner aggrieved by the said assessment order filed appeal before the Sub Collector, Perinthalmanna. The petitioner filed objection in the appeal before the Sub Collector that the petitioner's building was exempted from payment of building tax, in view of Sec. 5 of the Kerala Building Tax Act, 1975 ('Act', for short) and the matter should be referred to the Government to take a decision under Sec. 3(1)(b) of the Act regarding exemption from payment of building tax on the building constructed by the petitioner. Thus the matter was referred to the State Government for considering the claim of the petitioner for exemption from payment of building tax under Sec. 3(1)(b) of the Act.

(3.) According to the petitioner, the Vicar of the Church, the building is owned by St.George Church, Kalikkavu, which comes under the Archdiocese of Thamarassery. The cellar portion of the building is covered and in that hall portion Bible classes are being conducted. The children of parishners numbering about 50 are attending the classes. The ground floor portion of the building is used for stay of the Vicar of the Church. The Church has no means to pay the tax on the building and therefore, exemption has been claimed.