Kerala High Court
St.George Orthodox Church vs State Of Kerala on 29 July, 2009
Bench: C.N.Ramachandran Nair, C.K.Abdul Rehim
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 1618 of 2009()
1. ST.GEORGE ORTHODOX CHURCH,
... Petitioner
2. TRUSTEE, ST. GEORGE ORTHODOX CHURCH
Vs
1. STATE OF KERALA, REP. BY SECRETARY TO
... Respondent
2. THE TAHSILDAR, TALUK OFFICE
3. THE VILLAGE OFFICER, PUTHUR VILLAGE
For Petitioner :SRI.SUNNY XAVIER
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :29/07/2009
O R D E R
CR
C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ.
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W.A. No. 1618 of 2009
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Dated this the 29th day of July, 2009
J U D G M E N T
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Ramachandran Nair,J.
The Writ Appeal is filed against judgment of the learned Single Judge holding that the Government rightly declined exemption for the parish hall owned by the appellant, which is let out on rent for conducting marriages and other ceremonies. Contention of the appellant is that the parish hall is used for conducting Sunday Schools, marriage receptions and other functions. Appellant's case is that the marriage among Christians is a religious ceremony and therefore reception held in connection with the marriage is a religious function. He has also stated that the parish hall is also used for prayer, group meetings, meetings of the Spiritual organizations etc. The first contention raised by the appellant that the marriage reception held in the parish hall is a religious function, is unacceptable because marriage reception is not a religious ceremony though marriage held in the church is a religious ceremony. Appellants have no case that any marriage is conducted in the parish hall. W.A.1618/09 2 On the other hand Christian marriages are conducted in the church and parish hall is let out to the parties only for the purpose of holding reception, which of course is held in connection with the marriage. Marriage takes place so frequently in church and most of the parties getting married in the church arrange marriage reception in the parish hall. The Government Pleader pointed out that parish hall cannot be used to run Sunday classes because it is a hall whereas Sunday classes are held in groups of students which is usually conducted in class rooms. In any case, even if Sunday school is conducted on every Sunday, the maximum number of days of use of the parish hall is 52 days out of 365 days in any year. Therefore even if the parish hall is used for running Sunday classes, it cannot be said to be the predominant use. Such a view is taken by this Court in the decision reported in St.Mary's Church Vs. Tahsildar in (2005) 2 KLT 43. It is the settled position that building owned by the religious institutions or charitable institutions when let out on rent is assessible for building tax as the use is commercial purpose, no matter the income therefrom is used for religious or charitable purpose. In view of this position settled by several judgments of this court, we confirm the judgment of the Single Judge. The counsel has relied on W.A.1618/09 3 another judgment of this Court in W.A.2605/2002 dated 21.1.2003. There the finding is that the hall attached to a temple is very seldom used for non-religious purposes. In the circumstances this decision does not apply to this case. Consequently the writ appeal is dismissed.
C.N.RAMACHANDRAN NAIR, JUDGE.
C.K.ABDUL REHIM, JUDGE.
okb