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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S VPK MOTORS PVT. LTD – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. examines the building exemption claim and imposed tax liability. (Para 1 , 2) |
| 2. highlights the need for proper government referral for exemption. (Para 3 , 4 , 5 , 6) |
| 3. court discusses the mandatory referral obligation and lack of reasoning. (Para 7 , 8) |
| 4. clarifies government consideration of principal building use for exemption. (Para 9) |
JUDGMENT
The petitioner, is the owner of a building used for running a dealership in Toyota vehicles. According to the petitioner, the said building is used for accommodating a showroom, workshop and a service center. The question that arises for consideration in this writ petition relates to the exemption for the building from the payment of building tax as contemplated under Section 3 (1)(b) of the Kerala Building Tax Act , 1975.
2. The petitioner was subjected to an assessment as per Ext.P1 order by the 4th respondent-Tahsildar, imposing a tax liability of Rs.31,52,700/-. The petitioner submitted an application as evidenced by Ext.P2, seeking exemption under Section 3 (1)(b) of the Kerala Building Tax Act , 1975, before the Government. The petitioner simultaneously challenged the assessment order by approaching this Court
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