Azad vs State Of Kerala on 31 October, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 22833 of 2004(R)


1. AZAD, AGED 50 YEARS,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA,
                       ...       Respondent

2. TAHSILDAR,

                For Petitioner  :SRI.V.S.AFSAL KHAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :31/10/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR, J.
                  ....................................................................
                            W.P.(C) No.22833 of 2004
                  ....................................................................
                  Dated this the 31st day of October, 2008.

                                         JUDGMENT

A hospital building is entitled to exemption from building tax only if

medical service is rendered to patients totally free of cost. This position is

settled by decision of this court in MEDICAL TRUST HOSPITAL V.

STATE OF KERALA (2004(2) KLT 139) which is confirmed by Division

Bench and Supreme Court. Since petitioner claimed that free medical

relief is rendered in the hospital, this court called for a report from the

Tahsildar. It is reported that petitioner is charging exorbitant rates from the

patients. Therefore, the claim is totally bogus and the W.P. is dismissed

directing the second respondent to immediately recover arrears of tax with

interest, if payment is not made.

C.N.RAMACHANDRAN NAIR
Judge
pms