THOMAS PANJIKKARAN Vs. CHALAKUDY MUNICIPALITY

JUDGEMENT

(1.) Petitioner seeks to quash Ext. P18 order of the Municipality rejecting their application for exemption from paying property tax.

(2.) Petitioner is the Director of a Hospital. According to him, this hospital is owned by a Trust called St. James Hospital Trust. The Municipality proposed to levy property tax of Rs. 268.55, 458.40 and 7,944. A respectively for the second half year of 1989-90, for the three buildings owned by the hospital trust, bearing door numbers 109A, 109B and 109C. Building No. 109A is used for installing Generator. Building No. 109B is used as garage to park hospital vehicles and building No. 109C is the hospital. These buildings were assessed to property tax for the year 1990-91 at Rs. 268.55, 458.40 and 7,944/- respectively. Ext. P16 sets out the arrears pending as on 23-1 - 96 amounts to Rs. 1,05,858.85. Petitioner has availed of several rounds of litigation, viz., revision and claim of exemption before Secretary, appeal before Municipal Council, appeal before Government, which all were decided against the petitioner. Two Original Petitions, O.P. 8162/91 and O.P.3348/96, were filed wherein this Court directed the disposal. Ultimately, the present impugned order came to be passed, as directed. The O.P. is against this order.

(3.) The hospital trust is constituted by a trust deed Ext. PI. The objects of which are as follows :