Following the Full Bench decision in Unity Hospital (P) Ltd. v. State of Kerala [2011(1) KLT 236(F.B)], the Court set aside a building tax assessment order on hostel buildings attached to a College of Nursing and directed the Tahsildar to reconsider the matter in light of that decision.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
MONDAY, THE 24TH DAY OF JUNE 2024 / 3RD ASHADHA, 1946
WP(C) NO. 39787 OF 2016
PETITIONER:
M.G.M. MUTHOOT MEDICAL CENTRE Pvt. LTD,
RING ROAD, PATHANAMTHITTA - 689 645,
REPRESENTED BY ITS ADMINISTRATOR.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.BENNY THOMAS
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.RAJA KANNAN
RESPONDENTS:
1STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
LOCAL SELF GOVERNMENT DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2PATHANAMTHITTA MUNICIPALITY
PATHANAMTHITTA P.O.,
PATHANAMTHITTA - 689 645,
REPRESENTED BY ITS SECRETARY.
3THE TAHSILDAR
VILLAGE OFFICE, KOZHENCHERRY - 689 641.
OTHER PRESENT:
SRI.RIYAL DEVASSY, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 24.06.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P(C).39787/2016
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P. V. KUNHIKRISHNAN, J.
W.P(C).No.39787 of 2016
Dated this the 24th day of June, 2024
JUDGMENT
The above Writ Petition is filed with the following prayers:
i) call for the records leading to Exhibit P(8) order, quash the same by the issuance of a writ of certiorari or such other writ, order or direction;
ii) issue a writ of mandamus or such other writ, order or direction, directing the respondents not to proceed further against the petitioner, on the basis of Exhibit P(8) order;
iii) declare that the petitioner is not liable to pay building tax in respect of the hostel buildings under the provisions of the Kerala Building Tax Act, 1975;
[SIC]
attached to the College of Nursing of the petitioner is charged to building tax. According to the petitioner, the issue of chargeability of hostel buildings attached to educational institutions, under the
W.P(C).39787/2016
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Kerala Building Tax Act, 1975 stands settled by this Honourable Court in Unity Hospital (P) Ltd. v. State of Kerala [2011(1) KLT 236(F.B)], wherein, it was held that exemption needs to be granted to such hostel buildings attached to the educational institutions. Hence it is submitted that, Ext.P8 order of assessment, insofar as it seeks to charge building tax on hostel buildings of the petitioner’s educational institutions is illegal. Hence this Writ Petition.
W.P(C).39787/2016
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‘Admit. Government Pleader takes notice for respondents 1 and 3. Issue notice to respondent No.2.
There shall be an interim stay of Ext.P8 for a period of one month, going by the Full Bench decision of this Court reported in Unity Hospital (P) Ltd v. State of Kerala [2011(1) KLT 236].’
6. In the light of the dictum in Unity Hospital (P) Ltd ’s
case (supra), I am of the considered opinion that Ext.P8 can be set aside and there can be a direction to reconsider the matter, in the light of the principle laid down in Unity Hospital (P) Ltd ’s case (supra).
Therefore, this Writ Petition is disposed of with the following directions:
(i) Ext.P8 is set aside. (ii) The 3rd respondent is directed to reconsider the matter in the light of the principle laid down by this Court in Unity Hospital (P) Ltd. v. State of Kerala [2011(1) KLT 236(F.B)].
Sd/-
P. V. KUNHIKRISHNAN JUDGE
Sbna/
W.P(C).39787/2016
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APPENDIX OF WP(C) 39787/2016
PETITIONER EXHIBITS
P1 THE TRUE COPY OF THE BUILDING PERMIT NO.341/08-09 DATED 19.8.2010 ISUED BY THE 2ND RESPONDENT.P2 THE TRUE COPY OF THE RELEVANT EXTRACT OF THE LIST OF RECOGNIZED SCHOOLS OF B.SC NURSING, ISSUED BY INC, FOR THE ACADEMIC YEAR 2016-17.P3 THE TRUE COPY OF THE RELEVANT EXTRACT OF THE LIST OF RECOGNIZED SCHOOLS OF POST BASIC B.SC NURSING, ISSUED BY INC, FOR THE ACADEMIC YEAR 2016-17.P4 THE TRUE COPY OF THE SANCTION ACCORDED BY THE KNMC, IN RESPECT OF B.SC NURSING PROGRAMME FOR THE ACADEMIC YEARS 2015-16 AND 2016-17.P5 THE TRUE COPY OF THE SANCTION ACCORDED BY THE KNMC, IN RESPECT OF POST BASIC B.SC NURSING PROGRAMMED FOR THE ACADEMIC YEARS 2015-16 AND 2016-17.P6 THE TRUE COPY OF THE CONDITIONAL CONTINUATION OF PROVISIONAL AFFILIATION NO. 1331/AC-C/2016 DATED 07.10.2016 ISSUED BY THE KUHS TO THE PETITONER, APPLICABLE TO THE ACADEMIC YEAR 2016-17.P7 THE TRUE COPY OF THE RELEVANT EXTRACT OF THE INC REGULATION WHICH NEEDS TO BE FOLLOWED/IMPLEMENTED BY ALL NURSING EDUCATIONAL INSTITUTIONS.P8 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 15.11.2016 ISSUED BY THE 3RD RESPONDENT UNDER THE KERALA BUILDING TAX ACT, 1975.1 issue framed by the court
Whether hostel buildings attached to educational institutions are exempt from building tax under the Kerala Building Tax Act, 1975.
Colour shows how this judgement treated each authority
Unity Hospital (P) Ltd. v. State of KeralaFollowed¶4
[2011(1) KLT 236(F.B)]
1 provisions across 1 enactments
M.G.M. Muthoot Medical Centre Pvt. Ltd
State of Kerala
Pathanamthitta Municipality
The Tahsildar, Village Office, Kozhencherry
P.V.Kunhikrishnan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court