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DINESH KUMAR SINGH
Sacred Heart Medical Trust of the St. Joseph Province Malaber – Appellant
Versus
State of Kerala, Revenue (Special Cell) Department, Government Secretariat – Respondent
JUDGMENT :
1. The present writ petition has been filed impugning Exhibit P-7 demand notice for the building tax on the petitioner's building under the provisions of Kerala Building Tax Act, 1975.
2. Learned Counsel for the petitioner submits that before the assessing authority, the petitioner took a specific plea that the petitioner's institution being a Charitable Medical Institution is exempted from payment of building tax in view of Section 3(2) of the Kerala Building Tax Act, 1975. It is further submitted that the petitioner has been issued a 12A certificate under of the Income Tax Act, 1961 as the petitioner being a Charitable Institution.
3. Once the petitioner has taken this plea before the assessing authority, the assessing authority is duty bound to refer the matter to the State Government to decide the question of exemption of the building of the petitioner from payment of building tax. Only after the said question is decided by the State Government, then the assessing authority could have proceed with the matter. In the present case, the Assessing Authority did not refer the matter to the State Government and decided to levy the building tax in Exhibit P-7 assessment order/
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....
Statutory authorities must refer exemption claims to the Government if raised during assessments under the Kerala Building Tax Act, ensuring compliance with mandatory procedural obligations.
Religious institutions are entitled to tax exemptions under the Kerala Building Tax Act when their dominant activity is religious, irrespective of residential use.
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....
Court mandates referral to Government for exemption claims not addressed during assessment.
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 ....
Assessments under local tax statutes require proper adjudication, especially regarding claims for exemptions based on charitable use.
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....
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