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A. K. JAYASANKARAN NAMBIAR, MOHAMMED NIAS C. P.
Lisie Medical Institutions, Represented By Its Director, Fr. Thomas Vaikathuparambil – Appellant
Versus
State Of Kerala, Represented By The Secretary To Government, Revenue (Special Cell) Department – Respondent
JUDGMENT :
(A.K. Jayasankaran Nambiar, J.)
1. The appellant, M/s. Lisie Medical Institutions is a trust formed under a Trust Deed dated 03.04.1990 to take over the management of Lisie Hospital, Ernakulam. The present appeal comes before us pursuant to a remand by the Supreme Court through its judgment dated 09.02.2023 in Civil Appeal No.6799 of 2017. The said judgment was rendered by a three Judge Bench to which the judgment of a two Judge bench in Lisie Medical Institutions v. State of Kerala, (2017) 14 SCC 533, was referred after doubting the correctness of an earlier two Judge bench decision of the Supreme Court in SH Medical Centre Hospital v. State of Kerala, (2014) 11 SCC 381. The brief facts necessary for a disposal of this appeal are as follows:
2. The appellant trust runs a hospital by the name of Lisie Hospital at Ernakulam. In respect of a building that was constructed by it in 2013, wherein it was providing medical treatment at concessional rates, it was served with a notice demanding building tax under the Kerala Building Tax Act (hereinafter referred to as “the Act” for brevity). As per Section 3(2) of the Act, whenever any question arises as to whether a building qual
Exemption under Section 3(1)(b) available to a hospital that provides a substantial amount of free medical relief to poor or needy. .
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....
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 ....
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 burden of proof for exemption claims lies with the petitioner to establish exclusive charitable use of the property.
Section 2(15) of the Income Tax Act, 1961 defines “Charitable purpose” as includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility
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....
A hospital can qualify for tax exemption under Section 10(22A) if its dominant purpose is philanthropic, regardless of incidental profits aimed at sustaining operations.
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