WP(C) NO. 23549 OF 2023 1 2025:KER:25772 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 23549 OF 2023 PETITIONER: C.C.WILLAIM VARGHESE AGED 75 YEARS, S/O.CHERU, RESIDING AT CHUNGATH HOUSE, GURUVAYOOR ROAD, KUNNAMKULAM, THRISSUR-680 619. CHAIRMAN, BRD SECURITIES LIMITED, CHOWANNU VILLAGE , THRISSUR DISTRICT-, PIN – 680 517. BY ADVS. SANTHOSH P.PODUVAL CHITHRA S.BABU R.RAJITHA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY, REVENUE (SPECIAL CELL)DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM-, PIN – 695 001. 2 THE DISTRICT COLLECTOR 1ST FLOOR, CIVIL STATION, AYYANTHOLE, THRISSUR DISTRICT, PIN – 680 003. 3 THE REVENUE DIVISIONAL OFFICER FIRST FLOOR, CIVIL STATION, CIVIL LINE ROAD, AYYANTHOLE, THRISSUR DISTRICT – 680 003. 4 THE TAHSILDAR THALAPPILLY TALUK OFFICE, WADAKKANCHERRY, THRISSUR DISTRICT - 680 623. GP JASMIN M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 23549 OF 2023 2 2025:KER:25772 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.23549 of 2023 …................................................ Dated this the 26th day of March, 2025 JUDGMENT Petitioner challenges Ext.P9 order of the Government dated 16.06.2023 declining the claim for exemption raised by the petitioner in respect of a building constructed by him. 2. Petitioner is the owner of a building situated in Sy.No.13/5, 13/8 and 13/10 of Chowannur Village. According to the petitioner, the ground floor of the building is used as a workshop, while the first floor is used as an educational institution, both of which are eligible for exemption under Section 3 of the Kerala Building Tax Act, 1975 [for short, ‘the Act’]. Though the building was eligible for exemption, by order dated 31.01.2018, the assessing authority assessed the building to a tax of Rs.10,26,000/-, calculating the total plinth area at 3000.11 sq.mtrs. 3. Challenging the order of the assessing authority, an appeal was preferred before the Revenue Divisional Officer and by order dated 10.10.2018, the appellate authority remanded the matter for fresh consideration regarding the petitioner’s claim for exemption. Thereafter, by Ext.P3 order dated 23.11.2019, the assessing authority found an extent of 823.72 sq.mtrs. as being used as an educational establishment, while an WP(C) NO. 23549 OF 2023 3 2025:KER:25772 extent of 1853.39 sq.mtrs. was being used as an office, sales counter and a workshop. The assessing authority, thereafter, referred the matter to the Government for consideration as to whether the extent of 823.72 sq.mts. should be exempted under Section 3(1)(b) of the Act. 4. Aggrieved by the order to the extent that it was adverse to the petitioner, an appeal was preferred, which was dismissed by order dated 04.03.2021. Thereafter petitioner preferred a revision petition before the District Collector and by order dated 18.11.2022, the District Collector directed that the claim for exemption in relation to the entire building be referred to the Government. Thus, the Government considered the claim for exemption regarding the building in its entirety. By the impugned order dated 16.06.2023, the Government declined to grant exemption after finding that on inspection, the educational establishment as well as the service centre and workshop was not seen functioning in the building. 5. Sri.Santhosh P. Poduval, the learned counsel for the petitioner, submitted that the impugned order is bereft of any proper consideration and is perverse, warranting interference by this Court. According to the learned counsel, educational establishment and the workshop had to be stopped due to Covid-19 Pandemic, and hence, nature of the building as on the date of inspection, pursuant to the direction of the Government, could not have been reckoned as the basis for considering the claim for exemption. It was further submitted that the building was being used as an educational institution (ITI) until 2020 and therefore, the charge of building tax falling on the date of completion of construction, the WP(C) NO. 23549 OF 2023 4 2025:KER:25772 subsequent change in circumstances should not have been taken into consideration. 6. Smt.Jasmin M.M., the learned Government Pleader, on the other hand contended that the claim for exemption when raised by the petitioner, the nature of the building must remain, until the exemption application is considered. It was further submitted that, any temporary activity carried out in a building cannot justify an exemption from building tax. According to her, the date of inspection pursuant to the order of the Government while considering the application for exemption is material to decide the eligibility of the petitioner for exemption. 7. On a consideration of the rival contentions, it is noticed that, there are no materials to indicate that the building is used for the purpose of educational establishment or even as a workshop. Petitioner has not produced any material to arrive at a contrary finding than that stated in Ext.P9. In the absence of any such material, the impugned order cannot be said to be perverse, warranting an interference by this Court under Article 226 of the Constitution of India. Hence, I find no merit in this writ petition and it is dismissed. sd/- BECHU KURIAN THOMAS JUDGE AMV/26/03/2025 WP(C) NO. 23549 OF 2023 5 2025:KER:25772 APPENDIX OF WP(C) 23549/2023 PETITIONER EXHIBITS EXHIBIT -P1 A COPY OF ASSESSMENT ORDER DATED 31/1/18 ISSUED BY THE 4TH RESPONDENT. EXHIBIT -P2 A COPY OF ORDER DATED 10/10/18 ISSUED BY THE 3RD RESPONDENT EXHIBIT -P3 A COPY OF ORDER DATED 23/11/19 ISSUED BY THE 4TH RESPONDENT EXHIBIT -P4 A COPY OF PETITION DATED 14/8/17 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT -P5 A COPY OF LICENCE ISSUED FOR AUTO WORKSHOP FROM KUNNAMKULAM MUNICIPALITY EXHIBIT -P6 A COPY OF LICENCE UNDER FACTORIES ACT DATED 16/12/17 EXHIBIT -P7 A COPY OF ORDER DATED 4/3/21 ISSUED BY THE 4TH RESPONDENT EXHIBIT -P8 A COPY OF ORDER DATED 18/11/22 ISSUED BY THE 2ND RESPONDENT EXHIBIT -P9 A COPY OF ORDER DATED 16/6/23 ISSUED BY THE 1ST RESPONDENT EXHIBIT -P10 A COPY OF REPORT DATED 22/5/19 OF THE VILLAGE OFFICER IN FORM NO.1 OBTAINED UNDER RIGHT TO INFORMATION ACT