Mary Queens Mission Hospital vs State Of Kerala on 7 January, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP.No. 35329 of 2000(E)



1. MARY QUEENS MISSION HOSPITAL
                      ...  Petitioner

                        Vs

1. STATE OF KERALA
                       ...       Respondent

                For Petitioner  :SRI.GEORGEKUTTY MATHEW

                For Respondent  :GOVERNMENT PLEADER

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

 Dated :07/01/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR, J.
                  ....................................................................
                                O.P. No.35329 of 2000
                  ....................................................................
                   Dated this the 7th day of January, 2008.

                                         JUDGMENT

The petitioner is claiming exemption from building tax in respect of a

hospital building. This court has held that a hospital building is entitled to

exemption from building tax only if free medical relief is rendered there.

This issue is discussed in large number of cases and in the decision

MEDICAL TRUST HOSPITAL V. STATE OF KERALA (2004(2) KLT

139 upheld by Division Bench, this court held that even hospital owned by

charitable trust also is not qualified for exemption unless medical relief is

rendered completely free of cost. In this case petitioner has no case that

medical relief is rendered to the patients free of cost. In the circumstances,

building tax exemption is rightly declined to the hospital. The O.P. is

therefore dismissed as devoid of any merit.

C.N.RAMACHANDRAN NAIR
Judge
pms