THOTTATHIL B. RADHAKRISHNAN, J.

1. This bunch of matters relates to claims for exemption under Section 3 of the Kerala Building Tax Act, 1975, hereinafter referred to as the Act. The Government is the authority to decide on any question as to whether a building is eligible for exemption. Sub-section 3 of Section 3 of the Act provides that a decision of the Government to that effect shall be final and shall not be called in question in any Court of law. The dispute in these writ appeals and writ petitions are as to whether or not, the buildings concerned are used principally for charitable purpose. The impugned decisions of the Government, in so far as they are against the appellants and petitioners, relate to buildings which are hospitals. Section 3(1)(b) of the Act provides, inter alia, that nothing in the Act shall apply to buildings used principally for charitable purpose. Explanation I under that provision provides that the term charitable purpose in that sub-section includes relief of the poor and free medical relief.

2. The reference to the Full Bench was made while considering one of the writ appeals and two writ petitions which stood referred to the Division Bench. The issue then addressed was that there is conflict among the different judgments delivered by the Full Bench, Division Bench and single Judges on the scope of the concept of charity for the purpose of the term charitable purpose in Section 3(1)(b) of the Act and the Explanation thereto. The different judgments then referred to were State of Kerala vs. St. Gregorious Medical Mission, 1992 (1) KLT 230, Fr. Thomas Panjikkaran vs. Chalakudy Municipality, 2004 (1) KLT 557, Sacred Heart Hospital vs. Secretary to Government, 2011 (2) KLT 15, Medical Trust Hospital vs. State of Kerala & Others, ILR 2004 (2) Kerala 408, Unity Hospital Pvt. Ltd. vs. State of Kerala, 2011 (1) KLT 236 (FB), St. Sebastins Visitation Hospital vs. State of Kerala, 2011 (4) KLT 104 and Jubilee Mission Medical College & Research Institute vs. Government of Kerala, 2011 (4) KLT 106.

3. Heard learned Senior Advocates Sri. T. Krishnan Unni and Sri. Raju Joseph and learned Advocates Sri. Bechu Kurian Thomas, Sri. R. Harishankar, Sri. J. Julian Xavier, Sri. P.M. Poulose and Sri. Saju S.A. We have also heard Dr. Sebastian Champappilly, the learned Special Government Pleader (Taxes).

4. While the thrust of the submissions on behalf of the appellants and the petitioners is that the conflict between the different Bench decisions and the correctness of the decision of the Full Bench in Unity Hospital Pvt. Ltd. vs. State of Kerala, 2011 (1) KLT 236 (FB) may require to be addressed, as rightly pointed out by the learned Special Government Pleader, by now, the question relating to the interpretation of the terms charitable and charitable purpose in Section 3 (1)(b) of the Act stands laid down as law by the Hon'ble Supreme Court of India in S.H. Medical Centre Hospital vs. State of Kerala, 2014 (1) KLT 316 (SC). That judgment was delivered on 16.1.2014 in Civil Appeal No. 665 of 2014 arising from judgment and order dated 13.3.2009 of this High Court in W.A. No. 362 of 2007. The judgment of the High Court was upheld and the civil appeal was dismissed, also noticing that the High Court had decided the writ appeal following the judgment of this Court in Medical Trust Hospital vs. State of Kerala, 2004 (2) KLT 139. W.A. No. 362 of 2007 was decided holding that so long as the petitioner is a hospital run on chargeable basis, it is not entitled to exemption. An attempt to seek re-consideration of the ratio of Medical Trust Hospital (supra) was turned down also noticing another decision of the Division Bench which had taken the same view in W.A. No. 1747 of 2006. That writ appeal, namely, W.A. No. 1747 of 2006, was decided on 6th June, 2007 following Medical Trust Hospital (supra). Thereby, the appeal by Thirurangadi Muslim Orphanage Committee against the judgment in O.P. No. 24824 of 1999 was dismissed