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IN THE HIGH COURT OF KERALA AT ERNAKULAM
S.MANU
Inkel Limited – Appellant
Versus
Tahsildar, Taluk Office, Aluva – Respondent
JUDGMENT :
S.MANU, J.
Petitioner has constructed two buildings in the land allotted by the Government of Kerala at Ankamaly. The buildings were designed and constructed with 40 modules for industrial units engaged in manufacturing of products and ancillary services. Some of the modules of the buildings were leased out to industrial units engaged in manufacturing products.
2. The Tahsildar, Aluva issued assessment orders under the provisions of the Kerala Building Tax Act. When the petitioner received assessment order with respect to the first building constructed, petitioner approached the District Collector under Section 13 of the Kerala Building Tax Act invoking the revisional jurisdiction. The Collector made a reference to the Government and Ext.P3 communication was issued by the Government thereafter. Government after considering the matter, issued Ext.P6 order dated 22.04.2014.
3. A reading of Ext.P6 shows that the Government was of the view that the petitioner had constructed buildings in Government property and was renting out the buildings to others. The concerned authority observed that exemption under Section 3(1)(b) is not available to buildings rented out. Further it was
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.
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 absence of evidence for manufacturing activity in a building justifies the rejection of a claim for exemption from building tax under the Kerala Building Tax Act.
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.
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.
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 ....
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....
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