Kerala High Court
Vidya Jyothi Central School vs Oachira Grama Panchayat on 6 September, 2024
"CR"
2024:KER:68092
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 6 TH DAY OF SEPTEMBER 2024 / 15TH BHADRA,
1946
WP(C) NO. 20230 OF 2019
PETITIONER/S:
VIDYA JYOTHI CENTRAL SCHOOL
PAYIKUZHY, OACHIRA P.O, KOLLAM-690 526,
REPRESENTED BY ITS PRINCIPAL, SOMAN PILLAI,
AGED 59 YEARS, S/O. GOVINDA PILLAI, RESIDING
AT THEKKE VENGALIL, VAVVAKKAVU P.O,
KARUNAGAPPALLY, KOLLAM-690 528
BY ADVS.
P.B.SAHASRANAMAN
SRI.T.S.HARIKUMAR
RESPONDENT/S:
OACHIRA GRAMA PANCHAYAT
OACHIRA P.O, KOLLAM -690 526, REPRESENTED BY
ITS SECRETARY.
BY ADVS.
K.P.SATHEESAN (SR.)
P.MOHANDAS (ERNAKULAM)
K.SUDHINKUMAR
S.K.ADHITHYAN
W.P.(C) No.20230 of 2019
2024:KER:68092
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SABU PULLAN
GOKUL D. SUDHAKARAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 06.09.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) No.20230 of 2019
2024:KER:68092
-3-
"CR"
JUDGMENT
Dated this the 06th day of September, 2024
The petitioner, a CBSE affiliated School, pursuant to
Ext.P1 NOC and Ext.P2 certificate of affiliation, has filed the
captioned writ petition challenging the demand of property tax
under the provisions of the Kerala Panchayat Raj Act ('the Act'
for short) against it.
2. The short facts that arise for consideration in the
writ petition are as follows;
The petitioner is having three buildings, in which the
School is run by Sree Narayana National Education Mission.
The fact that the petitioner is having the affiliation from the
CBSE under the Union Ministry of Human Resources
Development, Government of India, is clear from Ext.P2
certificate. By Exts.P3 to P5, property taxes with respect to
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2016-17 and 2017-18 were sought to be realised from the
petitioner. The petitioner submitted Ext.P6 objection with
specific reference to the exemption available under Section
207(1) (ba) of the Act. However, the said claim stood rejected
by Ext.P7, issued by the respondent herein, taking the stand
that it is only against the educational institutions having
recognition from the Government, the exemption is applicable.
When subsequent notices for later periods were issued
demanding tax, Ext.P9 objection is filed by the petitioner
before the respondent. By Ext.P10, the respondent directed
the petitioner to produce the CBSE affiliation details within
three days. The petitioner provided the details called for by
Ext.P11 dated 08.04.2019. However, in spite of the above, the
Panchayat has taken proceedings under the Cr.P.C on account
of which, the petitioner has filed the captioned writ petition
seeking for a declaration as regards its entitlement for the
benefits of exemption from tax to the properties.
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2. I have heard Sri.T.S.Harikumar, learned Counsel for
the petitioner and Sri.K. Sudhin Kumar, learned Counsel for the
respondent Panchayat.
3. Sri.Harikumar, relying on the judgment of this Court
in W.P.(C) No.22014 of 2023, submits that the provision under
Section 207(1)(ba) stood omitted only from 01.04.2023 and
till that date, the petitioner was entitled for the benefit under
the statute.
4. Sri.Sudhin Kumar, on the other hand, relies on the
judgment of this Court in Manager, Vimal Jyothi
Engineering College and Others v. State of Kerala and
Others [2019 (5) KHC 641] to contend that unless and
until, the educational institution is one aided/funded by the
Government, the benefits under the statute cannot be
extended.
5. I have considered the rival submissions as well as
the connected records.
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6. The provisions under Section 207(1)(b) and (ba)
read as under;
"207. Exemption from Tax, Cess, etc. - (1) The
following buildings and lands shall be exempted from
property tax as may be levied under S.203 and service
cess as may be levied under sub-section (2) of Section
200, namely:-
(a) xxx
(b) building exclusively used for educational
purposes or allied purposes under the ownership of
educational institutions owned by the Government,
aided or functioning with the financial assistance of the
Government and the hostel buildings wherein the
students of the said institutions reside;
(ba) building exclusively used for educational
purposes under the ownership of educational institutions
having the recognition of the Government and upto the
level of Higher Secondary and hostel buildings in which
the students of such institutions reside."
A reading of the above provisions would show that under
Section 207, the benefit of exemption was extended under two
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heads. The first exemption was under 207(1)(b), wherein the
benefit was provided only as against buildings exclusively used
for educational purposes under the 'ownership of institutions
owned by the Government, aided or functioning with the
financial assistance of the Government'. It is with reference to
the above provisions, that the judgment of this Court in
Manager, Vimal Jyothi Engineering College (supra) is
rendered.
7. However, in the case at hand, the petitioner is
claiming the benefits under Section 207 (1)(ba). Under the
above Clause, buildings exclusively used for educational
purposes 'under the ownership of educational institutions
having the recognition of the Government and up to the level
of Higher Secondary' are eligible for the benefits. The
petitioner, as noticed earlier, is running an educational
institution, having recognition from the Union of India as
evidenced by Ext.P2. Therefore, at the first blush, it may
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appear that the petitioner is recognised by the Government.
8. However, a reference to the provisions under
Section 2(xviii) of the Act makes it clear that the term
'Government' only includes the 'Government of Kerala'. The
petitioner has no case that it is having a recognition from the
Government of Kerala. Hence, the petitioner would not be
entitled for the benefits under Section 207(1)(ba). Therefore, I
find no reason to entertain the claim of the petitioner.
In the result, the writ petition is dismissed.
Sd/-
HARISANKAR V. MENON
JUDGE
Scl/
2024:KER:68092
APPENDIX OF WP(C) 20230/2019
PETITIONER EXHIBITS
Exhibit P13 THE TRUE PHOTOSTAT COPY OF THE
DEMAND NOTICE WITH RESPECT TO THE
BUILDING NO. OP II/ 1184 ISSUED BY
THE RESPONDENT DATED 13-01-2021
Exhibit P 14 THE TRUE PHOTOSTAT COPY OF THE
DEMAND NOTICE ISSUED BY THE
RESPONDENT DATED 13-01-2021 WITH
RESPECT TO THE BUILDING NO.OP
II/1185 DATED 13-01-2021
Exhibit P 15 THE TRUE PHOTOSTAT COPY OF THE
DEMAND NOTICE ISSUED BY THE
RESPONDENT DATED 13-01-2021
Exhibit P 16 THE TRUE PHOTOSTAT COPY OF THE
REVENUE RECOVERY DEMAND NOTICE
ISSUED BY THE RESPONDENT DATED 10-
03-2021 WITH RESPECT TO THE BUILDING
NO.OP II/1184, 1185 AND 1186 FOR THE
YEAR 2019-20 TO 2020-21
EXHIBIT P5 TRUE PHOTOSTAT COPY OF THE DEMAND
NOTICE WITH RESPECT TO THE BUILDING
NO. OP II/1186.
EXHIBIT P6 TRUE PHOTOSTAT COPY OF THE REPLY
SUBMITTED BY THE SECRETARY OF THE
MANAGEMENT OF THE SCHOOL, DATED
31.03.2018.
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EXHIBIT P7 TRUE PHOTOSTAT COPY OF THE NOTICE OF
THE RESPONDENT, DATED 30.04.2018.
EXHIBIT P8 TRUE PHOTOSTAT COPY OF THE DEMAND
NOTICE ISSUED BY THE RESPONDENT,
DATED 01.03.2019.
EXHIBIT P1 TRUE PHOTOSTAT COPY OF THE NOC
ISSUED TO THE PETITIONER SCHOOL BY
THE GOVERNMENT OF KERALA, DATED
30.06.2005.
EXHIBIT P10 TRUE PHOTOSTAT COPY OF THE NOTICE
ISSUED BY THE RESPONDENT, DATED
18.03.2019.
EXHIBIT P11 TRUE PHOTOSTAT COPY OF THE COVERING
LETTER, DATED 08.04.2019.
EXHIBIT P12 TRUE COPY OF THE SUMMONS ISSUED TO
THE PETITIONER IN S.T. NO. 847 OF
2019 OF THE JUDICIAL FIRST CLASS
MAGISTRATE COURT, KARUNAGAPPALLY
ALONG WITH THE COPY OF THE
COMPLAINT.
EXHIBIT P9 TRUE PHOTOSTAT COPY OF THE REPLY
SUBMITTED BY THE SECRETARY OF THE
MANAGEMENT OF THE SCHOOL, DATED
14.03.2019.
EXHIBIT P2 TRUE COPY OF THE CERTIFICATE OF
AFFILIATION, DATED 11.11.2014 ISSUED
BY THE CENTRAL BOARD OF SECONDARY
EDUCATION TO THE PETITIONERS'
SCHOOL.
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EXHIBIT P3 TRUE PHOTOCOPY OF THE DEMAND NOTICE
WITH RESPECT TO THE BUILDING NO. OP
II/1184.
EXHIBIT P4 TRUE PHOTOSTAT COPY OF THE DEMAND
NOTICE WITH RESPECT TO THE BUILDING
NO. OP II/1185.
