QUILON MEDICAL TRUST Vs. STATE OF KERALA

JUDGEMENT

(1.) This appeal is filed by the petitioner in W.P.(C)No.6965/14. The writ petition was filed challenging Ext.P8, an order passed by the Government declining to grant exemption from payment of building tax due under the Building Tax Act, 1975 in respect of buildings - such as hospital, canteen, incinerator and the mortuary, apart from the doctors quarters. By the judgment under appeal, relying on the Full Bench judgment of this court in Unity Hospital (P) Ltd. v. State of Kerala [2011 (1) KLT 236] and the Division Bench judgment in Jubilee Mission Medical College and Research Institute v. Government of Kerala [2011 (4) KLT 106], this court dismissed the writ petition. It is aggrieved by this judgment, this appeal is filed.

(2.) We heard the counsel for the appellant and the learned Government Pleader appearing for the respondents.

(3.) The short question that is raised is whether in respect of the aforesaid buildings, the appellant is entitled to exemption under Section 3 of the Building Tax Act or not. Section 3(1)(b), provides that nothing in the Act shall apply to buildings used principally for religious, charitable or educational purposes or as factories or workshops. Explanation to the Section provides that for the purposes of this sub -section, "charitable purpose" includes relief of the poor and free medical relief. In the judgment in Unity Hospital (P) Limited (supra), a Full Bench of this court held that hostel attached to nursing schools and other medical institutions which require compulsory hostel facility for students for their approval are entitled to exemption. Insofar as the hospitals are concerned, the Full Bench held that hospital buildings will get exemption under the head 'charity' only if free medical service is rendered in such buildings. This provision was again clarified by a Division Bench in the Jubilee Mission Medical College (supra) where the Division Bench held thus: