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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
MOTHER SUPERIOR, S.H.STUDY HOUSE CONVENT, NIRMALA PROVINCE OF THE SECRET HEART CONGREGATION – Appellant
Versus
THE TAHSILDAR, MANANTHAVADY – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax assessment orders. (Para 1) |
| 2. court hears arguments for exemption. (Para 2) |
| 3. court rules in favor of the petitioner. (Para 4) |
JUDGMENT
The petitioner has filed the captioned writ petition seeking to challenge Exts.P1 and P2 Assessment orders under the provisions of the Kerala Building Tax Act , 1975, contending that the petitioner, being a religious institution, is entitled for exemption from payment of tax.
2. Heard Sri Jijo Paul Kallookaran, learned counsel for the petitioner, as well as Sri. Alan Priyadershi Dev, the learned Government Pleader.
3. This Court takes note of the judgment of the Apex Court in Government of Kerala and Another v. Mother Superior Adoration Convent [2021 (5) SCC 602] , wherein the Apex Court, considering a similar claim, categorically found that when the “dominant” activity is religious, the benefit of exemption requires to be extended. Therefore, prima facie, I am of the opinion that the petitioner is justified in contending that it is entitled for exemption. However, this Court takes note of the contention raised by Sri. Alan Priyadershini Dev, with reference to the observations contained in paragraph No.7
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