{"id":134803,"date":"2006-12-15T00:00:00","date_gmt":"2006-12-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-rubber-board-vs-state-of-kerala-on-15-december-2006"},"modified":"2019-01-26T08:44:31","modified_gmt":"2019-01-26T03:14:31","slug":"the-rubber-board-vs-state-of-kerala-on-15-december-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-rubber-board-vs-state-of-kerala-on-15-december-2006","title":{"rendered":"The Rubber Board vs State Of Kerala on 15 December, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Rubber Board vs State Of Kerala on 15 December, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 27903 of 2002(V)\n\n\n1. THE RUBBER BOARD, MUTTAMBALAM, KOTTAYAM,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n2. THE DISTRICT COLLECTOR, KOTTAYAM.\n\n3. THE TAHSILDAR, TALUK OFFICE, KOTTAYAM.\n\n                For Petitioner  :SRI.JOSEPH MARKOSE\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice KURIAN JOSEPH\n\n Dated :15\/12\/2006\n\n O R D E R\n                            KURIAN JOSEPH, J.\n\n                           ----------------------------\n\n                          O.P.No.27903 OF 2002\n\n                           -----------------------------\n\n            Dated this the 15th day of December, 2006\n\n\n                               J U D G M E N T\n<\/pre>\n<p>       The   claim   for   exemption   from   payment   of   building   tax   is<\/p>\n<p>covered   against   the   petitioner   by   the   decision   of   this   court<\/p>\n<p>reported in  <a href=\"\/doc\/1457129\/\">Hindustan Organic Chemicals v. State of Kerala<\/a><\/p>\n<p>[1999(1)KLT 782] wherein it has been held that building owned by<\/p>\n<p>a Government company cannot be treated as a building owned by<\/p>\n<p>Government of India.   Yet another contention is that the building<\/p>\n<p>is   liable   to   be   exempted   under   the   provisions   of   Section   3(2)<\/p>\n<p>Kerala Building Tax Act.  The use being not principally charitable,<\/p>\n<p>the  same  is  not entitled  to  exemption. The  3rd  contention of  the<\/p>\n<p>petitioner   is   that   the   assessment   in   any   case   should   be   with<\/p>\n<p>reference   to   the   date   of   completion   of   the     building.   That   is   a<\/p>\n<p>matter   to   be   considered   by   the   assessing   authority,   since   the<\/p>\n<p>petitioner is entitled to have the assessment as per the schedule<\/p>\n<p>of the rates  prevailing on the date of completion of the building.\n<\/p>\n<p>In case the Petitioner has any dispute  on the assessment, it  will<\/p>\n<p>be   open   to   the   petitioner   to   point   out   the   same   before   the   3rd<\/p>\n<p>respondent, in which case on that aspect, the 3rd  respondent will<\/p>\n<p><span class=\"hidden_text\">O.P.No.27903\/2002                      :2:<\/span><\/p>\n<p>duly consider the matter and take appropriate action with notice<\/p>\n<p>to   the   petitioner   within   two   months.     In   order   to   enable   the<\/p>\n<p>petitioner to workout the relief as above, the interim order passed<\/p>\n<p>by   this   court   in   C.M.P.No.47503\/2002   will   continue   for   another<\/p>\n<p>four months.\n<\/p>\n<p>             The writ petition is disposed of as above.\n<\/p>\n<p>                                              (KURIAN JOSEPH, JUDGE)<\/p>\n<p>ps<\/p>\n<p><span class=\"hidden_text\">O.P.No.27903\/2002    :3:<\/span><\/p>\n<p>                            KURIAN JOSEPH, J.\n<\/p>\n<p>                            O.P.No.27903\/2002<\/p>\n<p>                                    JUDGMENT<\/p>\n<p>                            15th December, 2006<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Rubber Board vs State Of Kerala on 15 December, 2006 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 27903 of 2002(V) 1. THE RUBBER BOARD, MUTTAMBALAM, KOTTAYAM, &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY THE &#8230; Respondent 2. THE DISTRICT COLLECTOR, KOTTAYAM. 3. THE TAHSILDAR, TALUK OFFICE, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-134803","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Rubber Board vs State Of Kerala on 15 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-rubber-board-vs-state-of-kerala-on-15-december-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Rubber Board vs State Of Kerala on 15 December, 2006 - Free Judgements of Supreme Court &amp; 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