Allowed

Adoration Sisters of St. Jerome- Mariyapuram, v. State of Kerala

Kerala HC6 Oct 2023WP(C)/18632/2022

Case brief

AI extract

What is this about?

This court allowed a writ petition filed by a charitable society challenging an order denying building tax exemption. Finding the building principally used for religious and educational purposes despite inspection during the pandemic, the court set aside the order and remanded the matter for fresh consideration with opportunity to adduce evidence.

What did the court decide?

Impugned orders set aside; matter remanded to 1st respondent to reconsider claim for exemption if petitioner appears with documents within 15 days.

Adoration Sisters of St. Jerome- Mariyapuram… — Pension and Retirement Benefits | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

¶4

FRIDAY, THE 6TH DAY OF OCTOBER 2023 / 14TH ASWINA, 1945

¶5

WP(C) NO. 18632 OF 2022

¶6

PETITIONER:

¶7

ADORATION SISTERS OF ST. JEROME- MARIYAPURAM,
BLESSED SACRAMENT CONVENT, MULAYANCODE, ALAMUKKU,
POOVACHAL P.O, THIRUVANANTHAPURAM-695 575
REPRESENTED BY SUPERIOR, SR. ROSA KULANGARA.

¶8

BY ADVS.
JOSE ABRAHAM
E.ADITHYAN
PHILIP.N.JOSEPH

¶9

RESPONDENTS:

¶10

1STATE OF KERALA,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM-695 001,
REPRESENTED BY SECRETARY.

¶11

2 TAHSILDAR, KATTAKKADA TALUK, THIRUVANANTHAPURAM-695 572.

¶12

3 THE VILLAGE OFFICER, KALLIKKADU, KATTAKADA TALUK, THIRUVANANTHAPURAM-695 572.

¶13

4 THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM-695 001.

¶14

OTHER PRESENT:

¶15

RESHMITA RAMACHANDRAN-GP

¶16

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06.10.2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

¶17

WP(C) NO. 18632 OF 2022

¶18

¶19

DINESH KUMAR SINGH, J.

¶20

--------------------------------------------

¶21

WP(C) No. 18632 of 2022

¶22

--------------------------------------------

¶23

Dated this the 6^th day of October, 2023

¶24

J U D G M E N T

¶25

This present writ petition has been filed by the petitioner impugning Ext.P3 order passed by the State Government under Section 3(1)(b) of the Kerala Building Tax Act, 1975, denying the exemption from payment of building tax in respect of the building of the petitioner.

¶26

The petitioner claims to be a charitable society, registered under the Societies Registration Act, 1860. The object of the Society is said to be to provide support and administer social welfare centers and other charitable and social works, to establish, endowments, and scholarships for the promotion of poor and talented children. The petitioner’s Society owns a Convent School in the

¶27

WP(C) NO. 18632 OF 2022

¶28

¶29

name of “The Sisters of Adoration of the Blessed Sacrament” which is stated to be used for the residential accommodation to the nuns who are undergoing religious training to become a nun. The petitioner’s society had constructed a building at Veerankav Village, Kattakada Taluk having an area of 451.35 Sq. meter comprised in Survey No.410/22-4. Petitioner claims that the said building had been constructed for providing residential accommodation to the nuns. A small portion of the building has been segregated for nursery classes. Another area of the building is

¶30

used for teaching of poor women in the nearby locality. This women come for stitching and related works.

¶31

The Learned Counsel for the petitioner submits that it was Covid period when the petitioner’s building was inspected and at that time these activities were not carried out. It is also

¶32

WP(C) NO. 18632 OF 2022

¶33

¶34

submitted that only on the basis of the inspection made by the Tahsildar, the impugned order Ext.P3 has been passed denying the exemption of the petitioner’s institution from payment of building tax.

¶35

Learned Counsel for the petitioner

¶36

submits that the petitioner has all the documents in his possession to prove the claim of exemption from payment of building tax and if the petitioner is provided with an opportunity to appear before the State Government, he will support his claim by documentary evidence.

¶37

I have perused Ext.P3 order. The impugned order has been passed on the basis of the report submitted by the Tahsildar in which it has been stated that except for an area of 41.60 sq.m. used for Chappel, the remaining area of 409.75 sq.m is not used for any educational and charitable purposes as no such activities was found when the

¶38

WP(C) NO. 18632 OF 2022

¶39

¶40

inspection was made by the Tahsildar.

¶41

Smt. Rashmita Ramachandran, Learned

¶42

Government Pleader submits that it was the duty of the petitioner’s society to provide adequate evidence while claiming exemption from payment of building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. As the petitioner failed to support his claim by relevant documents and evidence, the impugned order Ext.P3 has been passed.

¶43

Considered the submissions. There may be some substances in this submissions of the Learned Counsel for the petitioner that it was Covid period when the inspection was made and the educational activities were not carried out that point of time, but the building is principally used for educational and religious purposes. In view thereof, the present writ petition is allowed and impugned order Ext.P3 and Ext.P4 are set aside. The matter is remanded

¶44

WP(C) NO. 18632 OF 2022

¶45

¶46

back to the 1^st respondent to reconsider the claim of the petitioner for exemption from payment of the building tax under the provisions of Section 3(1)(b) of the Kerala Building Tax Act, 1975 afresh. The petitioner should appear before the 1^st respondent within 15 days with all documents and evidence to support of its claim for exemption from payment of building tax under section 3(1)(b) of the Kerala Building Tax Act, 1975.

¶47

Sd/-

¶48

DINESH KUMAR SINGH JUDGE

¶49

rpr

¶50

WP(C) NO. 18632 OF 2022

¶51

¶52

APPENDIX OF WP(C) 18632/2022

¶53

PETITIONER’S EXHIBITS

¶54

Exhibit P1TRUE COPY OF THE REGISTRATION CERTIFICATE OF
CHARITABLE SOCIETY DATED 27.1.2010.

¶55

Exhibit P2TRUE COPY OF THE RULES AND REGULATIONS OF THE
PETITIONER SOCIETY WITH AIMS AND OBJECTIVES.
Exhibit P3TRUE COPY OF THE ORDER ISSUED BY THE 1ST
RESPONDENT DATED 13.1.2022 WITH TRANSLATION.

¶56

Exhibit P4TRUE COPY OF THE DEMAND NOTICE DATED 1.4.2022
ISSUED BY THE 2ND RESPONDENT DATED 1.4.2022.

¶57

Exhibit P5

¶58

TRUE COPY OF THE JUDGMENT ISSUED IN THE CASE OF
THE GOVERNMENT OF KERALA & ANOTHER V MOTHER
SUPERIOR ADORATION CONVENT REPORTED IN 2021 (5)
SCC 602.

Adoration Sisters of St. Jerome- Mariyapuram, v. State of Kerala

Case brief

What is this about?

What did the court decide?

Adoration Sisters of St. Jerome- Mariyapuram, v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Varghese M.D., Vs Union of India

Chandrashekharan Nair Vs the District Collector

Shobhana P.R. Vs Union of India

Glaze , Vs State Tax Officer

Anishia Chandrakanth, Vs the State Tax Officer

Harun P, Vs State of Kerala