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