CHURCH OF SOUTH INDIA Vs. TAHSILDAR

JUDGEMENT

(1.) As the parties involved in both are the same and the question involved is also the same, we think it expedient to deal with them in a common judgment.

(2.) Church of South India Trust Association (for short 'the Association) constructed two buildings at two different places in the city of Thiruvananthapuram. The Tahasildar, who is the assessing authority under the Kerala Building Tax Act, 1975 (for short 'the Act') issued notice to the association calling upon the association to show cause why the buildings shall not be assessed under the Act Association put forward the contention that the buildings are entitled to be exempted under S.3 of the Act from the purview of the taxation liability. But the Tahsildar overlooking the said objection, passed the assessment orders. They are challenged by the Association. One of the original petitions had been disposed by a learned single Judge dismissing the prayer for quashing the assessment order. The said judgment is challenged in the writ appeal.

(3.) Shri V.R. Venkitakrishnan, learned counsel for the Association raised three points mainly. First is that the Tahsildar has no jurisdiction to decide the question whether the buildings are exempted as per S.3 of the Act. Second is that though the buildings have been let out to other tenants, the rents collected from such tenants are used entirely for charitable purposes and therefore, the buildings must be deemed to be used principally for charitable purposes. The third point is that with the amendment of the Act by Act 13 of 1993 the assessment should have been made on the basis of the plinth area of the buildings and the assessee is entitled to have the assessment reopened even though the construction of the buildings was completed before the appointed day.