STATE OF KERALA Vs. ST GREGORIOUS MEDICAL MISSION

JUDGEMENT

(1.) This is an appeal by the respondents in an Original Petition. It is against the judgment of a learned single Judge. The chief question that arises for consideration in this Writ Appeal is an important question as to the right of exemption in regard to the buildings of the petitioner in the Original Petition used as hospital buildings from the liability to pay building tax, under the Kerala Building Tax Act, 1975 (hereinafter referred to as the 'Act'); The facts of the case are fully set out in the well considered judgment. They can be summarised quite shortly for the purpose of this judgment.

(2.) Petitioner in the Original Petition is St. Gregorious Medical Mission, Parumala. It is an institution registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act (Act XII of 1955). Petitioner claimed exemption from the liability to pay building tax, under the Act. This was refused by the order, Ext. P11. Petitioner challenged Ext. P11 order. The learned single Judge allowed the Original Petition. Hence the respondents appeal.

(3.) From the facts narrated in the Original Petition, it is seen that the main object for which the Medical Mission is established is to function as a service wing of the Parumala Seminary. The relevant clauses of the memorandum of articles of association are extracted in the petition itself. In the judgment, it is stated that the memorandum of articles of association was produced at the time of hearing. Further it is seen that before the Government a copy of the memorandum of articles of association of the Medical Mission was produced among other documents. The learned single Judge has referred to the relevant and important clauses in the judgment itself. Clause II reads thus:-