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

TH MONDAY, THE 18 DAY OF AUGUST 2025 / 27TH SRAVANA, 1947 WP(C) NO. 20743 OF 2024 PETITIONER/S:

MATA AMRITANANDAMAYI MATH, REPRESENTED BY THE GENERAL SECRETARY OF THE MATH,SREEVALSAN, S/O. UNNIRAMAN,AGED 49 YEARS, R/O.

MATA AMRITANANDAMAYI MATH, AMRITAPUI P.O., KOLLAM, KERALA, PIN - 690525 BY ADVS.

SHRI.AMITH KRISHNAN H.

SMT.GOWRI DEV SMT.P.DEVIKRISHNA SMT.AHANAA MUHAMMED RESPONDENT/S:

1 STATE OF KERALA, REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

2 DISTRICT COLLECTOR, COLLECTORATE, KAIRALI NAGAR, NORTH KALPETTA P.O., WAYANAD, PIN - 673122

3 TAHSILDAR, MANANTHAVADY TALUK OFFICE, CALICUT RD, MANANTHAVADY, PIN - 670645 OTHER PRESENT:

SMT.RESHMITHA R CHANDRAN, SR.G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.08.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T

The petitioner is a Math established in the year 1981 having its headquarters in Paryakadavu, Alappad Panchayat in Kollam district. The issue involved in this writ petition pertains to the order passed by the Government as evidenced by Ext.P4, by which exemption to the building constructed by the petitioner from payment of building tax as contemplated under Sec. 3(1)(b) of the Kerala Building Tax Act, 1975 was denied. The facts that led to the filing of this writ petition are as follows:-.

2. As part of activities of the petitioner, building with Door No.435/1 and 435/2 of Mananthavady Municipality was constructed by the petitioner with a total plinth area 1763.99 Sq Meters. Ext.P1 is the ownership certificate issued to the same. In respect of the said building, Ext.P3 proceedings were issued by the Tahsildar, Mananthavady, subjecting the said building to tax, under the provisions of Kerala Building Tax Act. According to the petitioner, the said building was being used for charitable purposes, and therefore, liable to be exempted under the provisions of Sec. 3(1)(b) of the Kerala Building Tax Act. Claiming such exemption, the petitioner filed an appeal against Ext.P3, which was rejected by the Appellate Authority, against which, a revision was submitted before the Government. The said revision was decided by the Government as per Ext.P4, wherein, the claim of exemption of the petitioner was rejected and held that, the petitioner failed to establish that the building was used for charitable purposes. In Ext.P4, the claim of exemption was granted only to a small portion of the building which is used as a prayer hall, and the remaining areas were excluded from the exemption. Thus, to that extent, the assessment made by the 3^rd respondent was upheld. It was in these circumstances, this writ petition was filed, challenging Ext.P4.

3. A counter affidavit was submitted by the 3rd respondent, disputing the averments contained in the writ petition and opposing the reliefs sought for. It is averred that, the fact that the petitioner is a non-profit organisation, by itself, would not enable the petitioner to claim exemption in respect of the building. It was reiterated in the counter affidavit that, the petitioner failed to establish that the building was being used for any of the purposes exempted under Sec. 3(1)(b) of the Kerala Building Tax Act and therefore, sought for dismissal of the writ petition.

4. I have heard the learned counsel for the petitioner and the learned Government Pleader.

5. The learned Senior counsel appearing for the petitioner specifically contended that, the findings entered in the Ext.P4 is not legally sustainable and the same is against the principles laid down by the Hon’ble Supreme Court in Government of Kerala and another v. Mother Superior Adoration Convent reported in (2021) 5 SCC 602. In the said judgment, the Hon’ble Supreme Court, after specifically referring to the scope and ambit of Sec. 3(1)(b) of the Act, held that, what is to be considered is whet