QUILON MEDICAL TRUST Vs. STATE OF KERALA

JUDGEMENT

(1.) Writ petition is filed challenging Ext.P8, an order passed by the Government refusing to grant exemption from payment of building tax to the entire block of buildings constructed by the petitioner wherein a Medical College is functioning under the name Travancore Medical College. Perusal of the impugned order would indicate that the petitioner sought for exemption under Section 3 (1)(b) of the Kerala Building Tax Act on the ground that the building is constructed for educational purposes. The total area of the building is 86250.98m2 of which 40,159.30m2 is part of Doctors' quarters, incinerator, hospital canteen, mortuary etc,. The Government by the impugned order observed that an extent of 30,303.06m2 used as Medical College, 150.49m2 used as sewage treatment plant and 343.07m2 used as animal house shall stand exempted. In respect of hostel facilities, it was mentioned that assessment would be subject to decision of the Supreme Court in Civil Appeal No.207/2012. However, the hospital space of 40159.30m2, canteen having an area of 96m2, incinerator having an area of 89.56m2, mortuary having an area of 265.85m2 and Doctors' quarters having an extent of 1750.49m2 were not exempted.

(2.) Learned counsel for the petitioner specially refers to a Full Bench judgment of this Court in Unity Hospital (P) Ltd. v. State of Kerala (2011 (1) KLT 236), wherein this Court held at paras 8 and 9 as under:

(3.) Counter affidavit has been filed by the 2nd respondent supporting the stand taken in Ext.P8 impugned order. It is stated that in so far as the hospital is being run with the chief object of earning profit, it cannot be treated as one for educational purpose. The same is the issue with reference to other installations which are not exempted.