MARTHOMA SYRIAN CHURCH Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a Church and this writ petition is submitted by the petitioner, challenging Ext.P9 order passed by the Government by which the exemption sought by the petitioner from payment of building tax under Sec. 3(1)(b) of the Kerala Building Tax Act, 1975 was rejected.

(2.) The facts that led to the filing of this writ petition is as follows:

(3.) A statement has been submitted on behalf of the 1 st respondent, wherein, the relief sought by the petitioner is rejected. It was averred in the said statement that, the subject buildings are constructed as residential apartments for the retired priests and widows of the deceased clergymen. There are 20 apartments and each apartment consists of a living room, bedroom, kitchen, balcony and a bathroom. This is not a building attached to any Church. It was also averred that even according to Form II return submitted by the owner, it is only shown as a residential building. Therefore, it was contended that, the finding entered into by the Government is correct and thus, dismissal of the writ petition was sought.