Kerala High Court
M/S. Lisie Medical Institutions vs State Of Kerala on 8 October, 2014
Author: A.M.Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 16TH DAY OF JUNE 2016/26TH JYAISHTA, 1938
WP(C).No. 20448 of 2016 (E)
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PETITIONER(S):
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M/S. LISIE MEDICAL INSTITUTIONS,
REP.BY ITS DIRECTOR,
FR.THOMAS VAIKATHUPARAMBIL,
LISIE HOSPITAL, KOCHI-682 018.
BY ADVS.SRI.ISSAC M.PERUMPILLIL,
SRI.JIJO PAUL KALLOOKKARAN.
RESPONDENT(S):
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1. STATE OF KERALA,
REP. BY THE SECRETARYTO GOVERNMENT,
REVENUE (SPECIAL CELL) DEPARTMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2. THE SUB-COLLECTOR,
OFFICE OF THE SUB-COLLECTOR,
FORT KOCHI-682 001.
3. THE TAHSILDAR,
KANAYANNUR TALUK, ERNAKULAM,
KOCHI-682 011.
BY GOVERNMENT PLEADER SMT.LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 16-06-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 20448 of 2016 (E)
APPENDIX
PETITIONER'S EXHIBITS:-
P1 THE TRUE COPY OF THE DEED OF TRUST, EXECUTED ON 03-04-1990.
P2 THE TRUE COPY OF NOTICE U/SEC. 9(2) & 9(4), OF THE KERALA
BUILDING TAX ACT, 1975, ISSUED BY THE 3RD RESPONDENT,
DATED 08-10-2014.
P3 THE TRUE COPY OF THE SITE-INSPECTION-NOTICE ISSUED BY
THE 3RD RESPONDENT, DATED 28-10-2014.
P4 THE TRUE COPY OF THE ORDER OF ASSESSMENT ISSUED UNDER
THE KERALA BUILDING TAX ACT BY THE 3RD RESPONDENT,
DATED 17-11-2014.
P5 THE TRUE COPY OF FORM X APPEAL ALONG WITH
REPRESENTATION, PREFERRED AGAINST EXT. P4 ORDER,
DATED 24-03-2015.
P6 THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT,
REJECTING EXT.P4 APPEAL, DATED 25-04-2015.
P7 THE TRUE COPY OF THE REPRESENTATION SUBMITTED BEFORE
THE GOVERNMENT, SEEKING EXEMPTION OF THE BUILDING UNDER
SEC.3(2) OF THE ACT, DATED 27-10-2015.
P7(A) THE TRUE COPY OF THE ADDITIONAL REPRESENTATION
SUBMITTED BEFORE THE GOVERNMENT, DATED NIL.
P8 THE TRUE COPY OF THE INCOME & EXPENDITURE A/C., ALONG WITH
THE BALANCE SHEET FOR THE YEAR, ENDING ON 31-03-2015,
DATED 28-07-2015.
P9 THE TRUE COPY OF G.O.(RT)NO. 2159/16/RD DATED 17-03-2016.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.M.SHAFFIQUE, J
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W.P.C.No.20448 of 2016
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Dated this the 16th day of June 2016
J U D G M E N T
Petitioner challenges the assessment order passed by the authorities under the Kerala Building Tax Act, 1975. It is contended that the hospital is liable to be exempted from the provisions of the Act as the petitioner is running a charitable institution. The issue is covered by the judgment of the Apex Court in S.H.Medical Centre Hospital v. State of Kerala [2014(1) KHC 222].
2. In the light of the aforesaid judgment, I do not think that the authorities under the Act had committed any error in passing the assessment orders.
This writ petition is hence dismissed.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr