IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.M.MANOJ THURSDAY, THE 1^ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946 WP(C) NO. 7371 OF 2016 PETITIONER/S:

M/S. BRD CARD WORLD LTD AIR PORT ROAD, MAVINCHODE, MANNAM P.O., NORTH PARAVUR, ERNAKULAM - 683 520, REPRESENTED BY ITS AUTHORISED REPRESENTATIVE MR.V.C. BIJU, S/O. LATE CHANDRASEKHARAN, VALIYAPARAMBIL HOUSE, PUTHENVELIKKAR, NORTH PARVAUR, ERNAKULAM.

BY ADVS.

SRI.SUNIL NAIR PALAKKAT SRI.K.N.ABHILASH SRI.M.A.AHAMMAD SAHEER RESPONDENT/S:

1 STATE OF KERALA REPRESENTED BY SECRETARY, MINISTRY OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

2 ADDL.R2.ANAS RAHMAN AGED 39 YEARS, S/O ABDUL RAHMAN, RESIDING AT ALCANAL HOUSE, MANNAM.P.O, MANJALI, PARUR TALUK, KARUMALLOOR VILLAGE, ERNAKULAM DISTRICT. ADDL.R2 IMPLEADED AS PER ORDER DATED 11.1.2017 IN IA 513/2017.

BY ADV GOVERNMENT PLEADER OTHER PRESENT:

SRI.SAYED.M.THANGAL,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T

(Dated this the 1^st day of August, 2024)

The writ petition is preferred by a private limited company engaged in the business of sales and services of Maruthi make cars. The grievance voiced in this writ petition is against the issuance of Ext.P8 order whereby the claim for exemption from building tax has been rejected. It is stated that the petitioner being operating on the strength of Ext.P4, they are entitled to get exemption under Sec.3(1)(b)

of the Kerala Building Tax Act, 1975.

2. On going by the pleadings, it appears that the petitioner is only a tenant. He has not produced any document to show that he has constructed the building or obtained any permission to construct building. He is only a lessee of this building which will not entitle him to get the benefit of exemption under Sec. 3(1)(b) of the Kerala Building Tax Act, 1975. The said position is already covered by the judgment of this Court dated 20.01.2015 in WP(C) NO.4892/2014 wherein it is explicitly found that only the owner of the property can avail the benefit of Sec.3(1)(b) of the Kerala Building Tax Act, 1975.

3. As per the provisions of Section 3 (1) (b) of the Kerala Building Tax Act, 1975, the provisions of the Act will not apply to buildings used principally for religious, charitable or educational purposes or as factories or workshops. The question to be considered in the instant case, however, is whether it is the particular use of the building, by anybody occupying the building, that qualifies it for exemption or whether it is the particular use of the building, by the owner, that qualifies it for an exemption. It is the particular use to which the building is put by the owner of the building, that would determine whether or not the use is one that qualifies the building for an exemption from building tax under the Kerala Building Tax Act, 1975. This is because the benefit of an exemption from building tax accrues to the owner of the building, and not to the person who is for the time being in occupation of the building.

Under such circumstances, the prayer in the writ petition cannot be allowed. Accordingly, this writ petition is dismissed.

Sd/-

P.M.MANOJ JUDGE SM APPENDIX OF WP(C) 7371/2016 PETITIONER EXHIBITS EXHIBIT - P1 TRUE COPY OF THE ABSTRACT OF THE RESOLUTION DATED 04/04/2015 OF THE BOARD OF DIRECTORS OF THE PETITIONER COMPANY EXHIBIT - P2 TRUE COPY OF THE LEASE DEED DATED 01/07/2013 BETWEEN THE PETITIONER AND OWNERS OF THE PROPERTY EXHIBIT - P3 TRUE COPY OF THE LICENCE DATED 19/09/2012 ISSUED BY THE GOVERNMENT OF KERALA, DEPARTMENT OF FACTORIES AND BOILERS EXHIBIT - P4 TRUE COPY OF THE FACTORY PLAN APPROVAL ORDER DTED 19/09/2012 ISSUED BY THE JOINT DIRECTOR OF FACTORIES AND BOILERS EXHIBIT - P5 TRUE COPY OF THE BUILDING PLAN AND MACHINERY LAYOUT APPROVED BY THE JOINT DIRECTOR OF FACTOIES AND BOILERS EXHIBIT - P6 TRUE COPY OF THE ORDER DATED 29/01/2015 ISSUED BY THE RESPONDENT EXHIBIT - P7 TRUE COPY OF