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P. M. MANOJ
Secretary, Mar Athanasius College Association Mar Athanasius College Association – Appellant
Versus
State Of Kerala, Represented By The Principal Secretary, Department Of Revenue, Government Of Kerala – Respondent
JUDGMENT :
P.M. MANOJ, J.
The above writ petition is preferred being aggrieved by the issuance of Exts. P5 and P6 series of orders of assessments and notices of demand, respectively, under the Kerala Building Tax Act 1975 (Act 7 of 1975).
2. The petitioner is the Secretary of an Association that owns and manages the following educational institutions located in Kothamangalam:
An Engineering College in the Aided sector.
An Arts College in the Aided sector.
An International School following the ICIC mode of instructions.
3. It is stated, Section 3(1)(b) of the Kerala Building Tax Act, 1975 (the Act) exempts buildings principally used for educational purposes from building tax. This exemption encompasses the hostels and canteen facilities attached to the college and school, which the petitioner argues are essential for the core function of the institutions. However, the statutory authorities levied a tax on these facilities pursuant to Section 5 of the Act.
4. Ext.P1 reveals that the petitioner association secured an exemption from the government in 2010, coinciding with the construction and establishment of the indoor stadium and ladies' hostel attached to the Arts College. This exemption
Buildings used for educational purposes are exempt from tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975, as affirmed by the Supreme Court.
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 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....
Assessments under local tax statutes require proper adjudication, especially regarding claims for exemptions based on charitable use.
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....
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.
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 ....
Exemption from tax under the Kerala Panchayat Raj Act requires government recognition, which was not established by the petitioner.
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