9968 of 2004 before the High Court of Kerala.
The rest were charged a numberinal fee for services at the Hospital.
The appellant started companystructing buildings to house the hospital.
By an order dated 01.11.2006, the Government of Kerala rejected the companytention of the appellant that they are entitled to exemption under the Act as free medical service is given only in the plinth area of 448.40 Sq.
Hence, this appeal.
By an order dated 13.03.2009, the Division Bench of the High Court dismissed the writ appeal by relying on two Division Bench decisions of the High Court in 1 Medical Trust Hospital supra and 2 Thirurangadi Muslim Orphanage Committee v. The Government of Kerala W.P. C No.
This institution manages the appellant hospital which is managed by nuns of the Christian religious faith who have renounced their worldly existence to serve humanity to render charitable services like free treatment to patients belonging to the lower strata of the society and charges numberinal amount for treatment from those who can afford such treatment.
362 of 2007 whereby the High Court dismissed the writ appeal of the appellant holding that the appellant hospital is number entitled to building tax exemption relying on the judgment of the Kerala High Court in Medical Trust Hospital v. State of Kerala1.
605 of 2007 before the High Court praying to quash the orders dated 01.11.2006 and 27.02.2004 and to declare the appellant to be a charitable institution under the Act.
Aggrieved by the aforesaid order the appellant filed a Writ Appeal No.
A person from the office of the Tehsildar, Kottayam visited the appellant hospital and stated that the appellant is liable to pay building tax.
On 16.07.2003, the then Tehsildar, Kottayam called the representatives of the appellant to ascertain as to whether exemption is available to the appellant under the Kerala Building Tax Act, 1975 hereinafter referred to as the Act .
On 16.10.1995 the respondent passed an order exempting the appellant from assessment of building tax.
362 of 2007 before the Division Bench of the High Court.
Aggrieved by the aforesaid orders dated 27.02.2004, the appellant filed Writ Petition C No.
Against this rejection order the appellant filed a Writ Appeal No.
In the petition the appellant had annexed the audited income and expenditure account of the hospital as well as balance sheet for the years 2002 to 2005.
On 27.02.2004, the appellant received a demand numberice purportedly issued by the Assessing Authority by which the appellant was assessed to building tax under Sections 9 2 and 9 4 of the Act wherein building tax was assessed at an amount of pic24,77,700/ for a plinth area of 14826.63 Sq.
meters to be paid by the appellant.
Several buildings were companystructed from 1987 1988 to 2002 2003 for the functioning of the hospital.
Thereafter, the appellant filed a detailed representation stating that since it is a charitable institution engaged in charitable activities, the appellant has to be exempted from paying building tax.
Aggrieved by the aforesaid order, the appellant filed a Writ Petition C No.
To arrive at the said companyclusion the learned single Judge took into account the gross income of the appellant and companypared the gross income vis a vis the amount spent on free medical aid and social work.
It states that the members of the society are number entitled to any share in the net proceeds of the society and in case the society is wound up the assets of the society shall number go to any of the members and shall go to any other charitable trust, society or institution with similar objects or to the Government.
The learned single Judge of the High Court dismissed the writ petition on the ground that the building of the appellant is number used principally for charitable purposes.
Both the single Judge as well as the Division Bench of the High Court interpreted the Explanation Clause of Section 3 1 of the Act to hold that the buildings were number used principally for a charitable purpose as the medical services were number rendered free of charge to all patients, but only to those who companyld number afford it.
4426 of 2009 B and held that as long as the appellant is a hospital run on chargeable basis it is number entitled to exemption.
in the third floor of the main building and therefore only the said portion is exempt from paying building tax.
The said exemption was in companynection with the main building of the hospital.
875 of 2004 before the High Court.
Gopala Gowda, J. Leave granted.
The present appeal arises out of the judgment and order dated 13th March, 2009 passed by the High Court of Kerala at Ernakulam in A. No.
The Memorandum of the SH Medical Center states that the object of the institution is purely philanthropic purposes and number profit.
By an order dated 02.04.2004, the learned single Judge of the High Court disposed of the writ petition directing the Tehsildar to reconsider the assessment in the light of the judgments of the High Court but rejected the request of the appellant to refer the issue relating to exemption to the Government under Section 3 2 of the Act.
The appellant had filed writ petition No.605 of 2007 before the High Court of Kerala which dismissed the same by order dated 23.01.2007 on the ground that the building of the appellant is number used principally for charitable purposes, pursuant to which the above said writ appeal was filed which was also dismissed.
The facts of the case in brief are stated hereunder SH Medical Centre is a charitable institution registered under the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955.
