GURUVAYUR DEVASWOM MANAGING COMMITTEE Vs. STATE OF KERALA

JUDGEMENT

(1.) Rejection of the request for granting exemption from payment of tax under the Kerala Tax on Luxuries Act 1976 raised by the Guruvayoor Devaswom Managing Committee in respect of the different residential buildings providing accommodation to the devotees/pilgrims [such as the Devaswom Sathram, Panchajanyam Rest House, Sreevalsam Guest House .. etc.] as per Ext. P9 order of the State Government is under challenge in this writ petition.

(2.) As revealed from the preamble of Guruvayoor Devaswom Act 1978, Sree Krishna Temple at Guruvayoor is an ancient temple of unique importance which owns extensive properties and endowments. It is administrated by the Guruvayoor Devaswom Managing Committee and the Administrator [who is the Secretary of the Committee and its Chief Executive Officer] appointed in terms of the Act.

(3.) Way back on 09.09.1985 Ext. P1 notice was issued by the second respondent directing the Devaswom to produce books of accounts, registers/documents etc., proposing to determine the liability of the Devaswom under the Kerala Tax on Luxuries Act. On receipt of the said notice, the Administrator sent Ext. P2 reply dated 11.09.1985 pointing out that the Devaswom was only discharging its statutory duty in terms of Section 27(c) of the Guruvayoor Devaswom Act 1978, in providing accommodation to the pilgrims and devotees and as such, it will not come within the purview of the Act to satisfy any tax liability. It was also pointed out that the Devaswom was moving the Government for 'exemption' of the Devaswom lodging houses from the purview of the Act and that the matter might be pursued only after the orders to be passed by the Government. The request was stated as not acceptable to the second respondent, as informed vide Ext. P3 notice dated 16.09.1985, also alerting the Devaswom that in case of failure to accede to the requirement, appropriate steps would be pursued to impose penalty for violation of the provisions under the Act. This made the Devaswom to file a detailed representation as per Ext. P4 adverting to the factual and legal position, besides the nature of duty being discharged by the Devaswom in terms of Sections 10(g) and 27(c) of the Guruvayoor Devaswom Act. It was also pointed out that the rent that was being charged for the rooms in the buildings belonging to the Devaswom was only nominal, just sufficient to maintain the buildings and that the Devaswom was not making any profit out of the rent realized. The activity of the Devaswom was stated as not as of a business venture and hence that it was outside the purview of the Luxury Tax Act. It was accordingly, that 'exemption' was sought for from the purview of the Kerala Tax on Luxuries Act 1976.