Century International Institute For ... vs The Chemnad Grama Panchayath
2026 Latest Caselaw 407 Ker

Kerala High Court

Century International Institute For ... vs The Chemnad Grama Panchayath on 15 January, 2026

                                                     2026:KER:3309
W.P. (C) No.16538 of 2018
                                   1

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

        THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

  THURSDAY, THE 15TH DAY OF JANUARY 2026 / 25TH POUSHA,

                                  1947

                       WP(C) NO. 16538 OF 2018

PETITIONER:

               CENTURY INTERNATIONAL INSTITUTE FOR DENTAL
               SCIENCE & RESEARCH CENTRE POINACHI, THEKKIL
               P.O,(VIA) CHENGALA, KASARAGOD - 671 541
               REPRESENTED BY ITS ADMINISTRATIVE OFFICER.


               BY ADVS.
               SHRI.M.SASINDRAN
               SRI.V.VENUGOPAL




RESPONDENTS:

    1          THE CHEMNAD GRAMA PANCHAYATH, REPRESENTED BY
               ITS SECRETARY, CHEMNAD - 671 312, KASARAGOD
               DISTRICT.

    2          THE SECRETARY-CHEMNAD GRAMA PANCHAYATH
               CHEMNAD - 671 312, KASARAGOD DISTRICT.


               BY ADV SRI.KODOTH SREEDHARAN


        THIS    WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY
HEARD ON 15.01.2026, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
                                                     2026:KER:3309
W.P. (C) No.16538 of 2018
                                   2




                        JUDGMENT

The petitioner is an educational institution established

by a trust and is also stated to be a minority educational

institution, running a Dental Sciences and Research Centre.

By the impugned order at Ext.P8, the petitioner has been

saddled with property tax under the provisions of the Kerala

Panchayath Raj Act, 1994 (hereinafter referred to as 'Act'). It

is seeking to challenge the aforementioned order that the

petitioner is before this Court.

2. I have heard Sri.M Sasindran, the learned

counsel for the petitioner, as well as Sri.Kodoth Sreedharan

the learned counsel for the respondent - Panchayath.

3. The petitioner challenges the demand of

property tax, essentially contending that it is entitled to the

benefit of exemption with reference to the provisions of

Section 207(1)(b) of the Act. For ease of reference, the afore

provision is extracted 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 Section 203 and service cess as may be levied under sub-section (2) of Section 200, namely:-

2026:KER:3309

a) ..........

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 "

4. A reading of the afore provision would show

that it is only in a situation when the Educational Institution

seeking the exemption with reference to the buildings in

question is "owned by the Government" and aided or

functioning with the financial assistance from the Government

that the benefit of exemption could be extended. Here, it is

clear that the building in question is not owned by the

Government, and it is owned by a trust, which has set up the

educational institution. When that be the position, there

cannot be any claim made with reference to the provisions of

Section 207(1)(b) of the Act.

Resultantly, I find no merit in this writ petition, and

the same would stand dismissed.

Sd/-

HARISANKAR V. MENON JUDGE PR 2026:KER:3309

APPENDIX OF WP(C) NO. 16538 OF 2018

PETITIONER EXHIBITS

EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE ISSUED BY THE GOVERNMENT OF INDIA APPROVING THE PETITIONER AS A MINORITY INSTITUTION.

EXHIBIT P2 A TRUE COPY OF THE AFFILIATION GRANTED BY THE KERALA UNIVERSITY OF HEALTH SCIENCE TO THE B.D.S. AND M.D.S. COURSE CONDUCTED BY THE PETITIONER FOR THE ACADEMIC YEAR 2013-2014.

EXHIBIT P3 A TRUE COPY THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17.3.2011. EXHIBIT P4 A TRUE COPY OF THE INTERIM ORDER DATED 12.4.2011 IN W.P(C) NO. 9844 OF 2011. EXHIBIT P5 A TRUE COPY OF THE COMMUNICATION DATED 12.7.2013 ISSUED BY THE 2ND RESPONDENT TO THE CHAIRMAN OF THE CENTURY EDUCATIONAL TRUST.

EXHIBIT P6 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 11.3.2014.

EXHIBIT P7 A TRUE COPY OF THE ORDER DATED 16.7.2014 IN W.P(C) NO. 8020/2014. EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE DATED 4-12-2017 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.479).

EXHIBIT P8(A) TRUE COPY OF THE DEMAND NOTICE DATED 4-12-2017 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.480).

EXHIBIT P8(B) TRUE COPY OF THE DEMAND NOTICE DATED 4-12-2017 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.481).

EXHIBIT P8(C) TRUE COPY OF THE DEMAND NOTICE DATED 4-12-2017 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.482).

EXHIBIT P8(D) TRUE COPY OF THE DEMAND NOTICE DATED 4-12-2017 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.483).

EXHIBIT P8(E) TRUE COPY OF THE DEMAND NOTICE DATED 4-12-2017 ISSUED BY THE 2ND RESPONDENT 2026:KER:3309

(BUILDING NO.491).

EXHIBIT P9 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 18-3-2018 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.479).

EXHIBIT P9(A) TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 18-3-2018 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.480).

EXHIBIT P9(B) TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 18-3-2018 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.481).

EXHIBIT P9(C) TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 18-3-2018 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.482).

EXHIBIT P9(D) TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 18-3-2018 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.483).

EXHIBIT P9(E) TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 18-3-2018 ISSUED BY THE 2ND RESPONDENT (BUILDING NO.491).