The Court examined the claim for building tax exemption for a monastery. Finding paucity of evidence to show the building is used principally for religious purposes, it quashed the rejection order and remitted the matter for de novo consideration.
Ex:P4 order quashed; matter remitted to the first respondent for de novo consideration 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 V.CHITAMBARESH
THURSDAY, THE 17TH DAY OF OCTOBER 2013/25TH ASWINA, 1935
WP(C).No. 16006 of 2013 (A)
PETITIONER(S):
NAVA JYOTHI ASHRAM, KANNIKALAM, CHUNDA P.O, CHERUPUZHA, KANNUR DISTRICT REPRESENTED BY ITS SUPERIOR REV FR. BIJU THEKKEL
BY ADV. SRI.MATHEW GEORGE VADAKKEL
RESPONDENT(S):
BY SPECIAL GOVERNMENT PLEADER DR. SEBASTIAN CHAMPAPPILLY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 16006 of 2013 (A)
APPENDIX
PETITIONER(S)' EXHIBITS
RESPONDENT(S)' EXHIBITS : NIL
/TRUE COPY/
P.A. TO JUDGE.
V. CHITAMBARESH, J
WP(C) NO. 16006 OF 2013
Dated this the 17th day of October, 2013
JUDGMENT
The short question is as to whether the building in question is liable to be exempted under Section 3 (1) (b) of the Kerala Building Tax Act, 1975 for the reason that it is being used principally for religious purpose. The question of exemption was directed to be referred to the government under Section 3 (2) of the Act by Ext.P3 judgment in WP(C) No. 26198/2011. The first respondent has by Ext.P4 order disallowed the exemption sought and the same is impugned in this Writ Petition under Article 226 of the Constitution of India.
2
WP(C) No. 16006/2013
principally used for religious purpose and that the same is a monastery outside the pale of commercial establishment (See: Social S.G. of Assisi Sisters Vs. K.S.E.B. [1988 (1) KLT 727] .
The Writ Petition is disposed of.
V. CHITAMBARESH JUDGE
ncd
2 issues framed by the court
Whether the building is liable to be exempted under Section 3(1)(b) of the Kerala Building Tax Act, 1975 for being used principally for religious purpose.
Whether the evidence on record is sufficient to establish that the building is used principally for religious purpose and is a monastery outside commercial establishments.
Colour shows how this judgement treated each authority
Social S.G. of Assisi Sisters Vs. K.S.E.B.Referred¶29
Social S.G. of Assisi Sisters Vs. K.S.E.B. [1988 (1) KLT 727]
3 provisions across 2 enactments
Nava Jyothi Ashram
The State of Kerala
The Tahsildar, Taliparamba Taluk
V. Chitambaresh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
