Allowed

Jamiya Salafiyya Educational Association v. the Additional Secretary

Kerala HC1 Dec 2014WP(C)/2344/2007

Case brief

AI extract

What is this about?

The Kerala High Court allowed a writ petition, quashing tax orders against a students hostel operated by an educational association. The court held the building is exempt from levy under the Kerala Building Tax Act relying on precedent.

What did the court decide?

Exts.P7 and P8 orders quashed; hostel declared exempt from building tax; deposited amount to be refunded within three months.

Jamiya Salafiyya Educational Association Vs the… — Writ and Judicial Review | Kerala HC (2014)

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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 A.K.JAYASANKARAN NAMBIAR

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MONDAY, THE 1ST DAY OF DECEMBER 2014/10TH AGRAHAYANA, 1936

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WP(C).NO. 2344 OF 2007 (D)

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PETITIONER(S):

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JAMIYA SALAFIYYA EDUCATIONAL ASSOCIATION, SALAFI GRAMAM, PULIKKAL-673 637 MALAPPURAM DISTRICT, REPRESENTED BY ITS GENERAL SECRETARY AND REGISTRAR, DR.M. ABDUL AZIZ.

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BY ADVS.DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ SRI.M.P.SHYJAL

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RESPONDENT(S): --------------

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1. THE ADDITIONAL SECRETARY, REVENUE (SPECIAL CELL) DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM.

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2. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE (SPECIAL CELL) DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM.

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3. THE TAHSILDAR, TALUK OFFICE, ERNAD, MANJERI.

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BY ADV. GOVERNMENT PLEADER SMT.K.T.LILLY

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).NO. 2344 OF 2007 (D)

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXT.P1: TRUE COPY OF THE COMMUNICATION DATED 10.3.2004 ISSUED BY THE AICTE REQUIRING TO PROVIDE DETAILS OF HOTEL FACILITY PROVIDED BY THE PETITIONER

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EXT.P2: TRUE COPY OF THE COMMUNICATION DATED 19.3.2004 ISSUED BY THE AICTE REQUIRING TO PROVIDE DETAILS OF HOTEL FACILITY PROVIDED BY THE PETITIONER

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EXT.P3: TRUE COPY OF THE AICTE NORMS FOR ESTABLISHMENT OF NEW INSTITUTIONS ISSUED BY AICTE

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EXT.P4: TRUE COPY OF THE NOTICE ISSUED BY THE TAHSILDAR DATED 20.05.2005

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EXT.P5: TRUE COPY OF THE STATEMENT FILED BY THE PETITIONER ASSOCIATION BEFORE THE THIRD RESPONDENT, TAHSILDAR DATED 06.06.2005

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EXT.P6: TRUE COPY OF THE STATEMENT FILED BY THE PETITIONER ASSOCIATION BEFORE THE SECOND RESPONDENT DATED 31.01.2006

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EXT.P7: TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT ON BEHALF OF THE GOVERNMENT DATED 04.08.2006

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EXT.P8: TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE THIRD RESPONDENT DATED 12.12.2006

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RESPONDENTS' EXHIBITS: NIL

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//TRUE COPY//

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P A TO JUDGE

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A.K.JAYASANKARAN NAMBIAR, J.

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............................................................. W.P.(C).No.2344 of 2007

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............................................................. Dated this the 1^st day of December, 2014

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J U D G M E N T

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The issue involved in this writ petition is whether a students hostel run by the petitioner's association is entitled to the exemption under Section 3 of the Kerala Building Tax Act. The issue is squarely covered in favour of the petitioner by the decision of the Full Bench in Unity Hospital (P) Ltd. v. State of Kerala [2011 (1) KLT 236] and the Division Bench decision of this Court in Jubilee Mission Medical College & Research Institute v. Government of Kerala [2011 (4) KLT 106]. Accordingly, following the aforesaid judgments, the writ petition is allowed by quashing Exts.P7 and P8 orders and declaring that the building in question, which is used as a students hostel by the petitioner's association, is exempted from the levy of building tax under the Kerala Building Tax Act. The amount, if any, deposited by the petitioner towards building tax during the pendency of the writ petition, shall be refunded to the petitioner within a period of three months from the date of receipt of a copy of this judgment.

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A.K.JAYASANKARAN NAMBIAR JUDGE

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mns

Jamiya Salafiyya Educational Association v. the Additional Secretary

Case brief

What is this about?

What did the court decide?

Jamiya Salafiyya Educational Association v. the Additional Secretary

Case brief

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What did the court decide?

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