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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON
Vidya Jyothi Central School – Appellant
Versus
Oachira Grama Panchayat – Respondent
JUDGMENT :
HARISANKAR V. MENON, J.
1. The petitioner, a CBSE affiliated School, pursuant to Ext.P1 NOC and Ext.P2 certificate of affiliation, has filed the captioned writ petition challenging the demand of property tax under the provisions of the Kerala Panchayat Raj Act ('the Act' for short) against it.
2. The short facts that arise for consideration in the writ petition are as follows:
The petitioner is having three buildings, in which the School is run by Sree Narayana National Education Mission. The fact that the petitioner is having the affiliation from the CBSE under the Union Ministry of Human Resources Development, Government of India, is clear from Ext.P2 certificate. By Exts.P3 to P5, property taxes with respect to 2016-17 and 2017-18 were sought to be realised from the petitioner. The petitioner submitted Ext.P6 objection with specific reference to the exemption available under Section 207 (1) (ba) of the Act. However, the said claim stood rejected by Ext.P7, issued by the respondent herein, taking the stand that it is only against the educational institutions having recognition from the Government, the exemption is applicable. When subsequent notices for later periods were
Exemption from property tax under Section 207(1)(ba) requires recognition from the Government of Kerala, not just the Union Government.
Recognition from the Government of Kerala is essential for educational institutions to qualify for property tax exemptions under Section 207(1)(ba) of the Kerala Panchayat Raj Act.
Exemption from tax under the Kerala Panchayat Raj Act requires government recognition, which was not established by the petitioner.
Ownership by the government is requisite for tax exemption under specified Act provisions; trust-owned institutions do not qualify.
The main legal point established in the judgment is that issuing a demand notice for property tax on a property used for educational purposes while the petitioner's application for exemption was pend....
Educational institutions are exempt from paying property tax under Section 83(1)(c) of the TNDM Act, 1920, for the period prior to the amendment, and the amendment to the Act is not retrospective in ....
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.
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