The Court followed the Supreme Court precedent Unity Hospital v. State of Kerala to set aside assessment orders and remanded the matter for the authority to reconsider the petitioners plea for building tax exemption.
Exhibits P2 and P3 set aside; matter remanded to 1st respondent for reconsideration of exemption claim within three months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE B.P.RAY
TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933
WP(C).No. 18106 of 2003(E)
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PETITIONER:
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MANAGER, CARMEL COLLEGE, MALA.
BY ADV. SRI.J.JULIAN XAVIER
RESPONDENT(S):
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1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT, GOVT. OF KERALA, THIRUVANANTHAPURAM.
2. TAHSILDAR (ASSESSING AUTHORITY), IRINJALAKUDA.
BY GOVERNMENT PLEADER SRI.SANEER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
VK
WP(C).No. 18106 of 2003(E)
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1. COPY OF REPRESENTATION DT. 16.9.1998 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P2. COPY OF THE ORDER OF ASSESMENT DATED 6.2.1999 ISSUED BY THE 2ND RESPONDET TO THE PETITIONER.
EXT.P3. COPY OF THE ORDER DATED 29.4.2003 PSSED BY THE 1ST RESPONDENT.
RESPONDENT'S EXHIBITS : NIL
/ TRUE COPY /
P.A. TO JUDGE
VK
B.P. RAY, J.
- - - - - - - - - - - - - - - - - W.P.(C) No. 18106 of 2003
- - - - - - - - - - - - - - - - Dated this the 20th day of December, 2011.
JUDGMENT
The petitioner has approached this Court with the following
prayers:
2. Heard the learned counsel for the petitioner and the learned Government Pleader. The learned counsel for the petitioner submits that the issue involved in this case is covered by the decision reported in 2011(1) KLT 236 (F.B) - Unity Hospital (P) Ltd. v. State of Kerala .
This writ petition is disposed of as above.
sd/- B.P. RAY, JUDGE.
rv
W.P.(C) No. 18106/2003
-:2:-
B.P. RAY, J.
W.P.(C) No. 18106 of 2003
Dated this the 20th day of December, 2011.
JUDGMENT
2 issues framed by the court
Whether the petitioner's College Hostel building is eligible for exemption from building tax under Sub Section (1)(b) of Section 3 of KBT Act, 1975 following the decision in Unity Hospital.
Whether the impugned assessment orders should be quashed and the matter remanded for reconsideration in light of the precedent.
Colour shows how this judgement treated each authority
Unity Hospital (P) Ltd. v. State of KeralaFollowed¶36
2011(1) KLT 236 (F.B) - Unity Hospital (P) Ltd. v. State of Kerala
1 provisions across 1 enactments
Manager, Carmel College, Mala.
State of Kerala
Tahsildar (Assessing Authority), Irinjalakuda
B.P. RAY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
