POLY PARADIYIL Vs. ANGAMALY MUNCIPALITY

JUDGEMENT

(1.) The petitioner is the Mother Superior of Congregation of the Teaching Sisters of St.Dorothy Daughters of the Sacred Heart. She is challenging Ext.P5 order passed by the 1st respondent, declining to grant exemption from payment of property tax for a building bearing door No. IX/135. The petitioner submits, the said building is a Formation House, used for educating and teaching girls, who intend to become nuns. Thus, the said building is used for educational purposes. Since, girls are educated as mentioned above, the Formation House of the Congregation should be treated as an educational institution, for the limited purpose of assessment of property tax, in terms of Section 235(1)(d) of the Municipality Act, 1994. But, the said contention of the petitioner has been rejected by the 1st respondent Municipality, by Ext.P5 and Ext.P6 demand notice has been issued. This Original Petition was filed, challenging Exts.P5 and P6.

(2.) It is beneficial to extract Section 235(1)(d) of the Municipality Act, which reads as follows:

(3.) The Municipality has filed a counter-affidavit, resisting the prayers in the O.P. It is stated that building permit was granted to the petitioner, for the construction of a building for own occupation. The building number was allotted on assessing the property tax at the first instance, after the completion certificate of the building was received from the petitioner. The same cannot be treated as recognition by the Government or registration by the Municipality, it is contended.