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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A. A, J
REV.FR.DR.ABRAHAM THALOTHIL – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. challenge to legislation affecting tax exemptions for education. (Para 2) |
| 2. basis for constitutional validity and discrimination arguments. (Para 3 , 4) |
| 3. court's assessment of classification rationale. (Para 5 , 6 , 12) |
| 4. justification for differential tax treatment. (Para 15 , 16) |
| 5. final ruling on the petitions. (Para 19) |
JUDGMENT
[WP(C) Nos.24012/2023, 11697/2025, 24150/2023, 34856/2023, 9941/2024, 10344/2024]
...
In all these cases, the petitioners are unaided schools or the trust/organizations conducting unaided educational institutions, which are imparting education upto the standard twelve. The common issue raised in all these writ petitions, pertains to the amendment made to the provisions of the Kerala Panchayat Raj Act , 1994 and Kerala Municipality Act , 1994, which deal with the exemption from paying the property tax, to the buildings exclusively used for educational purposes or educational allied purposes under the ownership of such educational institutions. The relevant provisions are Sections 207 of the and Section 235 of the . Those provisions, before the amendment, as per the Kerala Finance (No.2) Act , 2023 with effect from 01.04.2023 stood as
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