MAHAMMED HANEEFA Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The petitioner is challenging building tax assessment in respect of a shed constructed by the petitioner where he carries on poultry farming. The petitioner's case is that the poultry shed does not fall within the meaning of 'building' defined under S.2(e) of the Kerala Building Tax Act, 1975 (hereinafter called 'the Act'). I heard counsel for the petitioner and the Government Pleader appearing for respondents.

(2.) Building as defined under S.2(e) of the Act covers any structure, whether made of masonry, bricks, wood, metal or other material, but does not include any portable shelter or any shed constructed particularly of mud, bamboo, leaves, grass or thatch. Even though poultry farming can be done in portable shelter or in any shed constructed with mud, bamboo, grass etc., Government Pleader on instruction submitted that the building constructed by the petitioner is a pucca structure with cement flooring and tile roof. Since the structure constructed by the petitioner does not fall within the exempted categories provided in the definition clause, it is a building assessable under the Act, if not exempted under S.3. Therefore, the contention that the structure does not answer the description of building is rejected.

(3.) The next question to be considered is whether the building is entitled to exemption under S.3(1)(b) of the Act. Buildings exempted under this clause are buildings principally used for religious, charitable or educational purpose or as factories or workshops. Neither factory nor workshop is defined under the Act. However, Government Pleader submitted that as a matter of practice, factory is understood with reference to the definition of that term contained in the Factories Act, 1948. The definition under this Act admittedly does not cover a poultry shed. Since 'workshop' is not defined under the Act, necessarily it should be assigned the meaning available in common parlance. It is common knowledge that a workshop is a place where repair, fabrication etc. are carried out. A poultry farm can by no stretch of imagination be treated as a workshop. Therefore, technically the poultry shed cannot be called a factory or workshop referred to in S.3(1)(b) of the Act.