THIRURANGADI MUSLIM ORPHANAGE COMMITTEE Vs. GOVERNMENT OF KERALA

JUDGEMENT

(1.) In this appeal, the appellant calls in question the correctness or otherwise of the orders passed by the learned single Judge in OP No. 24824 of 1999 dated 6th June, 2006. The learned Judge, relying on the decision of this Court in Medical Trust Hospital v. State of Kerala, 2004 KHC 556 : ILR 2004 (2) Ker. 232 : 2004 (2) KLT 139, has rejected the writ petition. While doing so, this Court has observed as under: Admittedly petitioner is not rendering medical service free of cost in the hospital even though petitioner has a case that in some cases free services were rendered.

(2.) The facts in brief are:

(3.) The appellant had approached the State Government claiming exemption from payment of tax under the provisions of the Kerala Building Tax Act, 1975 (hereinafter, for the sake of brevity and convenience, referred to as Act 1975). The State Government after taking into consideration the statement of accounts produced by the appellant has observed in its order dated 07/09/1999 that the appellant is spending a very meager amount for the treatment of poor patients and, therefore, they are not entitled for exemption under S.3(1)(b) of the Kerala Building Tax Act. The order passed by the State Government is as under: