S K SIVAJI Vs. SECRETARY THALASSERY MUNICIPALTIY

JUDGEMENT

(1.) The petitioner is challenging Ext.P5 order dated 7.10.1997 whereunder the first respondent has withdrawn exemption from property tax earlier granted to the petitioner's building under order of the Council on 16.3.1996. The reason for withdrawal of exemption from property tax for the building is introduction of new provision namely, Section 235in the Kerala Municipality Act, 1994.

(2.) I heard counsel appearing for the petitioner and Standing Counsel appearing for the Municipality. Section 235 of the Kerala Municipality Act providing for exemption is as follows:

(3.) The buildings granted exemption from property tax under the above clause are buildings recognised by the Government or registered with Municipality under this Act and owned and occupied by educational institutions and used only for teaching and libraries open to public.