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HIGH COURT OF KERALA
GOPINATH P, J
DIVINE MERCY CHARITABLE TRUST – Appellant
Versus
THE STATE OF KERALA – Respondent
WP(C)/37571/2022
Exemption - Property Tax - Kerala Panchayat Raj Act - Section 207 - The court held that the rejection of the petitioner's application for tax exemption was unauthorized, ruling that the panchayat must decide according to the Act's provisions, ensuring compliance with governmental approval.
Fact of the Case:
The petitioner challenged an order by the panchayat's Secretary rejecting a property tax exemption claim under Section 207 of the Kerala Panchayat Raj Act, asserting that the decision should involve the panchayat and government as per the Act's provisions.
Finding of the Court:
The court found that the Secretary's rejection of the exemption application was outside his authority and not in line with the statutory provisions of Section 207, necessitating a fresh evaluation by the panchayat.
Issues: Whether the Secretary of the panchayat had the authority to reject the petitioner's application for exemption from property tax under Section 207 of the KPR Act.
Ratio Decidendi: The court emphasized that decisions on tax exemption under Section 207 must be made by the panchayat, with necessary permissions from the government, affirming that the Secretary acted beyond his jurisdiction.
Final Decision: The court quashed the Secretary's order and directed the panchayat to reconsider the exemption application within three months.
J U D G M E N T
The petitioner has approached this court being aggrieved by Ext.P4 order issued by the Secretary of the 2nd respondent panchayat rejecting the claim for exemption from payment of property tax under Section 207 of the Kerala Panchayat Raj Act , 1994 (hereinafter referred to as the 'KPR Act' for short).
2. It is the case of the petitioner that the claim of the petitioner for exemption was under sub-section (2) of Section 207 of the KPR Act and therefore the Secretary had no authority to reject that application and decision regarding the claim for exemption had to be taken by the panchayat with the permission of the Government as contemplated by sub-section (2) of Section 207 of the KPR Act. 3. The learned counsel appearing for the 2nd respondent panchayat fairly submits that Ext.P4 order does not appear to be one taken in terms of sub-section (2) of Section 207 of the KPR Act and therefore the said order may be quashed and the matter may be relegated to the panchayat for fresh decision in terms of sub-
section (2) of Section 207 of the KPR Act.
4. Having heard the learned counsel appearing for the petitioner, the learned counsel appearing for the 2nd respondent panchayat and learned Senior Government Pleader appearing for the 1st respondent, this writ petition is allowed. Ext.P4 is quashed. The application made by the petitioner for exemption from payment of property tax shall be considered in terms of sub-section (2) of Section 207 of the KPR Act by the panchayat within a period of 3 months from the date of receipt of a certified copy of this judgment. Needless to say if the panchayat deems it fit to grant exemption to the petitioner in terms of sub-section (2) of Section 207 of the KPR Act, the decision of the panchayat shall be sent to the Government for approval in terms of sub-section (2) of Section 207 of the KPR Act.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
APPENDIX OF WP(C) 37571/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CERTIFICATE OF RECOGNITION ISSUED BY THE BOARD OF CONTROL FOR ORPHANAGES AND OTHER CHARITABLE HOMES, KERALA VALID FROM 10/08/2021 Exhibit P2 TRUE COPY OF THE APPLICATION DATED 29.09.2021 SUBMITTED BY THE PETITIONER BEFORE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE REMINDER DATED 13/01/2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE LETTER BEARING NO.A3-100/22 DATED
04/02/2022 ISSUED BY THE 3RD RESPONDENT
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