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IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM
Arogyamatha Convent, Rep. By Its Sister Superior – Appellant
Versus
Tahsildar, Mukundapuram Taluk, Civil Station, Irinjalakuda – Respondent
JUDGMENT :
Petitioner has approached this Court challenging Ext.P12 Government Order.
2. Brief facts necessary for disposal of the writ petition are as follows: Petitioner is a convent of Franciscan Clarist Congregation. A new building was constructed having an area of 2432.16 sq. metres. Pursuant to Ext.P4 report, notice was issued and the petitioner approached the Village Officer and submitted documents and informed him that the building constructed by the convent is a building built for residence of nuns and claimed exemption from the provisions of Kerala Building Tax Act, 1975. Petitioner relies on Exts.P5 and P8 reports of the Village Officer submitted before the assessing authority wherein it is specifically stated that the building is used for residence of nuns and that there is a chapel as well as a prayer room inside the said building. In spite of all these the building was assessed as per Ext.P9. Aggrieved by the same the petitioner has approached the Government by filing Ext.P11 representation and the same was rejected by Ext.P12. One of the reasons stated in Ext.P12 to reject the claim of the petitioner is that few of the residents who are nuns are working as nurses in Bi
Buildings used principally for religious purposes qualify for tax exemption, regardless of the employment status of residents, provided the primary use aligns with religious activities.
The main legal point established in the judgment is that activities integrally connected with the religious purpose of a building may entitle the building to exemption from payment of building tax un....
Religious institutions are entitled to tax exemptions under the Kerala Building Tax Act when their dominant activity is religious, irrespective of residential use.
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 ....
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....
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 exemption under the Kerala Building Tax Act applies regardless of whether the property is rented out, as long as it is used for industrial purposes.
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....
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