Allowed

The Director,Amala Institute of Medical v. Secretary, Adat Grama Panchayat

Kerala HC27 Jun 2012WP(C)/7356/2005

Case brief

AI extract

What is this about?

The High Court allowed the writ petition regarding property tax demands on a self-financing medical college. Ruling that recognized educational institutions are exempt under the Kerala Panchayat Raj Act, the court set aside the tax demands.

What did the court decide?

Ext.P3 series of demands for property tax set aside; Exts.P4 and P5 quashed; Writ petition disposed of.

The Director,Amala Institute of Medical Vs Secretary… — Service and Employment | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC

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WEDNESDAY, THE 27TH DAY OF JUNE 2012/6TH ASHADHA 1934

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WP(C).No. 7356 of 2005 (A)

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PETITIONER(S):

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THE DIRECTOR, [FR.GEORGE PIUS CMI] AMALA INSTITUTE OF MEDICAL SCIENCES, AMALA NAGAR P.O. THRISSUR.

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BY ADV. SRI.KURIAN GEORGE KANNAMTHANAM (SR.)

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RESPONDENT(S):

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THE SECRETARY, ADAT GRAMA PANCHAYATH ADAT, PURANATTUKARA, THRISSUR DISTRICT.

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THE ADAT GRAMA PANCHAYATH, REP. BY ITS SECRETARY, ADAT, PURANATTUKARA THRISSUR DIST., 680 551.

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THE STATE OF KERALA, REP. BY THE SECRETARY, LOCAL SELF GOVERNMENT, SECRETARIAT THIRUVANANTHAPURAM.

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BY ADV. SRI.JIJO PAUL

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BY GOVERNMENT PLEADER SMT.SUNITHA VINOD

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27-062012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).7356/05

APPENDIX

EXHIBITS

P1COPY OF GO(Rt).2558/03/H&FWD DATED 28.8.03 OF THE HEALTH & FAMILY WELFARE (S) DEPARTMENT

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P2COPY OF LETTER DATED 2.7.04 FROM THE PETITIONER TO THE 1ST RESPONDENT

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P3COPY OF BILLS DATED 16.8.04 ISSUED FROM THE 1ST RESPONDENT TO THE PETITIONER

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P4COPY OF LETTER NO.B1-9/00 DATED 20.12.04 FROM THE 1ST RESPONDENT TO THE PETITIONER

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P5COPY OF RR NOTICE DATED 15.2.05 ISSUED FROM THE 1ST RESPONDENT TO THE PETITIONER

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/true copy/

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P.A. To Judge

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ANTONY DOMINIC, J

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........................................ W.P.(C).7356/2005

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.............................................. Dated this the 27^th day of June, 2012

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JUDGMENT

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Petitioner is the Director of a Self Financing Medical College. In this writ petition they are seeking to challenge Ext.P3 series of demands calling upon them to pay property tax in respect of the buildings of their Medical College. The demand in question pertains to the period 2004-05. At the relevant time, Section 207(1)(c) of the Kerala Panchayat Raj Act, 1994, stood thus:-

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“Buildings including hostels under the ownership and use of educational institutions recognized by the Government, public buildings use for charitable purposes of providing shelter to destitutes and animals and libraries and playground open to public.”

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This provision shows that the buildings including hostels under the ownership and use of educational institutions recognized by the Government are exempted from property tax by Act 31 of 2009 with effect from 7.10.2009. It cannot be a

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W.P.(C).7356/05 2

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matter of dispute that the Self Financing Medical College established by the petitioner is an educational institution recognized by the Government. Therefore, petitioner is entitled to the exemption as contemplated under Section 207(1)(c) extracted above. For that reason, Ext.P3 series of demands in the writ petition will stand set aside. Consequently Exts.P4 and P5 are also quashed.

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Writ petition is disposed of as above.

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Sd/- ANTONY DOMINIC, JUDGE

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mrcs

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/true copy/ PA To Judge

The Director,Amala Institute of Medical v. Secretary, Adat Grama Panchayat

Case brief

What is this about?

What did the court decide?

The Director,Amala Institute of Medical v. Secretary, Adat Grama Panchayat

Case brief

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What did the court decide?

What the court decided

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