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D. Y. CHANDRACHUD, PAMIDIGHANTAM SRI NARASIMHA, J. B. PARDIWALA
Lisie Medical Institutions – Appellant
Versus
State of Kerala – Respondent
JUDGMENT :
DHANANJAYA Y. CHANDRACHUD, CJI.
1. The present reference to a three Judge Bench has been occasioned in a referring judgment of a two Judge bench in Lisie Medical Institutions vs. State of Kerala, (2017) 14 SCC 533. The two judge Bench has doubted the correctness of certain observations contained in an earlier decision of two Judges in S.H. Medical Centre Hospital vs. State of Kerala, (2014) 11 SCC 381.
2. We have heard Mr. R. Basant, senior counsel appearing on behalf of the appellant and Mr. V. Giri, senior counsel appearing on behalf of the respondents.
3. The issue turns on the interpretation of the provision for exemptions contained in Section 3(1) of the Kerala Building Tax Act, 1975, which is extracted below:
(a) buildings owned by the Government of Kerala or the Government of India or any local authority.
(b) buildings used principally for religious charitable or educational purposes or as factories or workshops.
Explanation: For the purpose of this sub-section “Charitable purpose” includes relief of the poor and free medical relief.”
4. Clause (b) of sub-Section (1) of Section 3 of the Kerala Building Tax Act 1975 st
The main legal point established in the judgment is that the meaning of 'charitable purpose' in Section 3(1)(b) of the Kerala Building Tax Act, 1975 is not confined to relief of the poor and free med....
Exemption under Section 3(1)(b) available to a hospital that provides a substantial amount of free medical relief to poor or needy. .
The court recognized that a building primarily used for providing free accommodation to retired clergy can qualify for tax exemption under charity provisions, regardless of limited access to certain ....
Charitable purpose contemplated in Section 3 of Act does not necessarily exclude carrying on activities for which charges are levied on those who can pay and what is relevant is whether building is p....
Section 3 of Act, 1975 does not necessarily exclude carrying on activities for which charges are levied on those who can pay, and what is relevant is whether building is principally used for charitab....
The classification of residential buildings for tax exemption purposes must be based on the factual nature of use, requiring thorough evaluation to determine if it qualifies as charitable under the l....
The assessing authority is duty bound to refer the matter to the State Government to decide the question of exemption of the building from payment of building tax when a claim for exemption is made o....
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