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IN THE HIGH COURT OF KERALA AT ERNAKULAM
DEVAN RAMACHANDRAN, BASANT BALAJI, JJ
COCHIN COMMUNITY WELFARE SOCIETY NO ER 127/1975 – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. challenges to building classification for tax exemptions. (Para 1 , 2) |
| 2. arguments on charitable purpose and tax obligations. (Para 3 , 4) |
| 3. government response to claims for tax exemption. (Para 5 , 11 , 12) |
| 4. court's mandate for proper factual assessment. (Para 6 , 7) |
| 5. conclusion on appeal and directions for re-evaluation. (Para 13 , 14 , 15) |
DEVAN RAMACHANDRAN, J.
The appellant filed W.P.(C) No.6125 of 2020, challenging Exhibits P3 and P6 orders of the Revenue Divisional Officer (RDO) and the District Collector respectively, issued under the provisions of the Kerala Building Tax Act, 1975 (hereinafter referred to as ‘the Act’) .
2. The issues in controversy are in a very small compass, namely, whether the buildings constructed by the appellant-Society, is to be construed as a lodge/’’other building’’; and if, it is entitled to exemption from building tax under the provisions of Section 3 of the Act.
3. The learned Single Judge found the claims of the appellant to be untenable and dismissed the writ petition;
against which, they are in appeal.
4. Sri. George Cherian, learned Senior Counsel, instructed by Smt. Latha Susan Cherian - learned counsel for the appella
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