LUKE MEMORIAL EYE HOSPITAL Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner which is a charitable society registered under the Travancore - Cochin Literary, Scientific and Charitable Societies Registration Act, 1975 alleges that it constructed a building Luke Memorial Eye Hospital for charitable purposes. Petitioner claimed exemption under S.3(1) of the Kerala Building Tax Act, 1975. When that was decided against the petitioner, petitioner approached this court and by judgment dated 30-3-1994 in O. P. No. 9018 of 1992 this court directed the Government to decide the matter afresh. Now, Ext. P15 order is passed. Ext. P13 is the earlier judgment of this court wherein it was specifically directed to consider the matter in the light of the decision reported in State of Kerala v. St. Gregorious Medical Mission ( 1992 (1) KLT 230 ). In this decision a Division Bench of this Court held that when question to be decided is whether the society is charitable or not the entire aspects should be considered. In the argument notes filed before the Government, detailed representations were made and various decisions were cited. Petitioner also pointed out that memorandum of association clearly shows that the object of the society is charitable and Income Tax certificate shows that Income tax Department accepted it as a charitable society. The objects of the association are as follows:

(2.) Government while passing Ext. P15 order totally relied on unacceptable materials and ignored points which are germane for deciding the matter. The matter should be considered in the light of the decision referred to above, namely, State of Kerala v. St. Gregorious Medical Mission, (1992 (1) KLT 230). Since Government had not applied its mind, I set aside Ext. P15 and direct the Government to consider the matter and pass fresh order after hearing the petitioner. Till the matter is finally decided by the Government, no further demand shall be made against the petitioner.