FR. JOY PALIAKKARA v. STATE OF KERALA

building tax. Learned counsel for the petitioner submits that no order has been passed on the representation of the petitioner and Exts.P2 and P3 revenue recovery notices have been issued. The petitioner’s building is exempted from payment of building tax under Section 207 of the Kerala Panchayat Raj Act, 1994, from payment of the building tax. Therefore, he submitted that the demand of the building on the petitioner’s building is wholly illegal and unauthorized and the revenue recovery notices may be set aside.

3. A counter affidavit has been filed on behalf of the respondent Panchayat. In the counter affidavit, it has been stated that the building No.253 i, Ward No.5 of Muriyad Gramapanchayath is a parish hall belongs to St.Joseph Church. In the Panchayath Asset Register, the aforesaid building is stated as Sunday School. As per provisions of Section 207 of the Kerala Panchayat Raj Act, religious WPC No.11509 of 2023 4 buildings are entitled to get exemption from paying of the building tax and the government is empowered to exempt any person or class of persons from any taxes or cess. The government is also empowered to exempt a building or any class of buildings from property tax and service cess. It is submitted that the petitioner is using the aforesaid building for conducting marriage functions and other celebrations. The petitioner receives huge amounts as rent by letting out the said building to the outsiders. The building is being used for commercial and profit purposes and not for religious purposes. The building tax has been assessed, imposed and a demand has been issued. The petitioner had remitted the tax for the period 2021 to 2022. After remitting the tax for 2021-2022 the petitioner had sent a letter to the respondent on 30.03.2022 informing that the general body of the church had decided that the aforesaid building would not be used for conducting marriage functions and other celebrations and request was made to exempt from payment of building tax.

4. Thereafter, the petitioner had constructed a new hall named SJM convention centre adjacent to the old hall. WPC No.11509 of 2023 5 However, no occupancy certificate is granted to the new hall by the Panchayath as the said building had been constructed in violation of the statutory prescription. Even though the building number is not allotted and the building tax has not been assessed for the newly constructed hall, the petitioner has been using the newly constructed hall for conducting marriage functions and other celebrations by giving the said new hall on rent. Some documents have been placed on record to show that the new hall for which the occupancy certificate has not been granted is being let out for performing marriages etc.

5. It is also stated that the newly constructed hall is adjacent to the old hall and both the halls are used for the same purposes i.e, for marriages and organizing other functions by giving them on rent. Hence the panchayath has issued notice demanding building tax for the period 2022-23 and the petitioner’s building is not entitled for exemption under Section 207 of the Kerala Panchayath Raj Act in view of the aforesaid facts.

6. Considering the said averments in the counter affidavit, I do not find any ground to entertain this writ WPC No.11509 of 2023 6 petition. Without having an occupancy certificate in respect of the new hall constructed by the petitioner, the petitioner is giving the new hall for marriage and other purposes on rent. Except for resolutions in respect of the old hall, there is nothing on record that any religious programme or function is organized in the new hall. A building which is not being used for religious purposes cannot seek exemption from payment of the building tax under the provision of Section 207 of the Kerala Panchayath Raj Act. From the facts as narrated in the counter affidavit, both the halls are not being used for any religious purposes and therefore, the same are liable for payment of building tax. In view thereof, I find no substance in the writ petition. Therefore, the writ petition is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE AP WPC No.11509 of 2023 7 APPENDIX OF WP(C) 11509/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 RESPONDENT EXHIBITS Exhibit R2(a) TRUE COPY OF THE REPRESENTATION DATED 30.03.2022 SUBMITTED BY THE VICAR, ST. JOSEPH'S CHURCH, MURIYAD TRUE COPY OF THE DEMAND NO. SC3-6386/22 DATED 09.12.2022 ISSUED BY THE 2ND RESPONDENT ON THE PRIEST'S RESIDENCE, TO THE PETITIONER TRUE COPY OF THE DEMAND NO. SC3-6386/22 DATED 09.12.2022 ISSUED BY THE 2ND RESPONDENT ON THE CHURCH HALL, TO THE PETITIONER TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO.SC3-738/23 DATED 18.03.2023 ISSUED BY THE 2ND RESPONDENT TO THE PRIEST'S RESIDENCE TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE NO.SC3-738/23 DATED 18.03.2023 ISSUED BY THE 2ND RESPONDENT TO THE CHURCH HALL PHOTO OF THE CHURCH HALL True copy of the marriage invitation card