IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH FRIDAY, THE 13 DAY OF JUNE 2025 / 23RD JYAISHTA, 1947 WP(C) NO. 45147 OF 2024 PETITIONER/S:

M/S. IQRAA INTERNATIONAL HOSPITAL & RESEARCH CENTRE RUN BY JDT ISLAM ORPHANAGE COMMITTEE, MALAPARAMBA, CALICUT , REPRESENTED BY ITS EXECUTIVE DIRECTOR DR. P.C. ANWAR, PIN - 673009 BY ADVS.

SHRI.B.KRISHNAN SHRI.R.PARTHASARATHY RESPONDENT/S:

1 THE DISTRICT COLLECTOR, CIVIL STATION, KOZHIKODE DISTRICT, PIN - 673020

2 THE SUB COLLECTOR, APPELLATE AUTHORITY UNDER KERALA BUILDING TAX ACT, CIVIL STATION, KOZHIKODE, PIN - 673020

3 THE TAHSILDAR, KOZHIKODE TALUK OFFICE, CIVIL STATION, ERANHIPALAM, KOZHIKODE DISTRICT, PIN - 673020

4 THE VILLAGE OFFICER, VENGERI VILLAGE OFFICE, KOZHIKODE DISTRICT, PIN - 673010 OTHER PRESENT:

SMT.RESHMITHA R CHANDRAN, SR.G.P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner is a Hospital and Research Centre run by a charitable institution. The petitioner had earlier constructed the buildings, to be used for the purpose of conducting the hospital for which, an assessment for building tax was