The burden of proof for exemption claims lies with the petitioner to establish exclusive charitable use of the property.

1 Petitioner seeks to quash Ext. P18 order of the Municipality rejecting their application for exemption from paying property tax.

2 Petitioner is the Director of a Hospital. According to him, this hospital is owned by a Trust called St. James Hospital Trust. The Municipality proposed to levy property tax of Rs. 268.55, 458.40 and 7,944. A respectively for the second half year of 1989-90, for the three buildings owned by the hospital trust, bearing door numbers 109A, 109B and 109C. Building No. 109A is used for installing Generator. Building No. 109B is used as garage to park hospital vehicles and building No. 109C is the hospital. These buildings were assessed to property tax for the year 1990-91 at Rs. 268.55, 458.40 and 7,944/- respectively. Ext. P16 sets out the arrears pending as on 23-1 - 96 amounts to Rs. 1,05,858.85. Petitioner has availed of several rounds of litigation, viz., revision and claim of exemption before Secretary, appeal before Municipal Council, appeal before Government, which all were decided against the petitioner. Two Original Petitions, O.P. 8162/91 and O.P.3348/96, were filed wherein this Court directed the disposal. Ultimately, the present impugned order came to be passed, as directed. The O.P. is against this order.

3 The hospital trust is constituted by a trust deed Ext. PI. The objects of which are as follows :
"(a) to provide General Medical Service to the public solely for Philanthropic purposes irrespective of caste, creed and community.
(b) to conduct, promote or cause to promote research and development activities in different branches of Medical and related sciences for the benefit of the public.
(c) to plan and execute activities designed to promote medical education and services by establishing and conducting educational courses, providing scholarships, establishing endowments, running hostels etc.
(d), to design, promote and implement health care programme in general for the benefit of the public especially for children and women."
Petitioner has also enclosed income and expenditure account for the year ended 31-3-1990. Under the heading 'income' an amount of Rs. 16,90,259.81 is shown. Petitioner has also furnished a certificate from the Tahsildar Ext. P2 stating that the enquiry shows that the petitioner institution is a charitable and non profit making organisation working in the field of health on non sectarian basis without consideration of religion, caste or creed.

4 This Court by judgment in O.P. 8162/91 dated 21-3-1994 directed the Municipality to dispose of petitioner's appeal within a period of three months from the date of receipt of a copy of the judgment. Petitioner also filed another O.P. 3348/96 to set aside the earlier order and the Municipality was directed to consider the appeal and dispose of the same within a period of two months from the date of receipt of a copy of the judgment. This order now impugned is passed in pursuance of the directions contained in the judgment. According to the said order, petitioner is not spending any amount for charitable purposes and, therefore, they are not entitled to exemption from the payment of property tax.

5 S.101(1)(d) of the Kerala Municipalities Act (old Act) provides for exemption from property tax and the relevant provisions are as follows:
"101. Exemption : (1) The following buildings and lands shall be exempt from the property tax :
(d) lands and buildings or portions of lands and buildings exclusively occupied and used for public worship or by a society or body for a charitable purpose :
Provided that such society or body is supported wholly or in part by voluntary contributions and applies its profits, if any, or other income in promoting its objects and does not pay any dividend or bonus to its members." (Emphasis added)
The main ingredients of the said provision is that the land and buildings should be exclusively occupied by the society for a charitable purpose and its profits are applied for promoting its objects, viz., charita