VICAR PUTHENPALLI Vs. TAHSILDAR VAIKOM TALUK

JUDGEMENT

(1.) Petitioner is challenging Ext.P5 order of the Government whereunder Government has denied building tax exemption claimed under Section 3(2) of the Building Tax Act, 1975 in respect of an auditorium owned by the petitioner.

(2.) I have heard the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents and have gone through the impugned order Ext.P5.

(3.) The contention of the petitioner is that the building is used for conducting Sunday School and is therefore, entitled to exemption as buildings used for religious purposes are entitled to exemption under Section 3(1)(b) of the Act. The Government Pleader, on the other hand contended that in order to qualify for building tax exemption, the building should be used only for religious purposes and in this case the building is generally let out in all days, whenever there is demand except on Sundays when the building is used for religious teachings. Therefore, according to him building is not entitled to exemption. The provision granting building tax exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975 is as follows: "nothing in this Act shall apply to buildings used principally for religious, charitable or educational purposes or as factories or workshop".