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SHAJI P. CHALY
P. K. Warrier, Managing Trustee – Appellant
Versus
State Of Kerala – Respondent
JUDGMENT :
The writ petition is filed by the Managing Trustee of Arya Vaidya Sala, Kottakkal, challenging Exhibit P9 order of assessment and demand notice dated 02.07.2014 issued by the Tahsildar, Kanayannur Taluk — the 4th respondent, assessing the building tax in respect of a building within the limits of the Thrikkakara Municipality, Ernakulam District, for an amount of Rs.8,11,800/-as per the provisions of the Kerala Building Tax Act, 1975 ("Act, 1975' for short) and the Rules thereto.
2. The paramount contention advanced is that Arya Vaidya Sala is a public trust for charitable purposes established under the Will dated 30.10.1939 (In Exhibit P1 Will, date is not mentioned) executed by the founder of the institution and therefore, he is entitled to get exemption under Section 3(1) of the Act, 1975.
3. The case put forth to support the said contention is that the business of manufacturing and marketing medicines by the Trust itself is part of the Charitable activity; and that the entire income generated by whatever activities of the Trust has to be spent purely for charitable purpose stipulated in the Will. Therefore, according to the Managing Trustee, it would be evident from vari
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....
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....
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 ....
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....
Religious institutions are entitled to tax exemptions under the Kerala Building Tax Act when their dominant activity is religious, irrespective of residential use.
Exemption from property tax - Buildings which are used for purposes referred to in various sub-sections to section 235 only, are entitled to exemption.
The burden of proof for exemption claims lies with the petitioner to establish exclusive charitable use of the property.
Assessments under local tax statutes require proper adjudication, especially regarding claims for exemptions based on charitable use.
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