LAW FOR ALL

Kerala Building Tax Act, 1975 Sections 9(2) and 9(4) = ‘charitable purpose’ as per Section 3(1)(b) of the Act in order to hold it exempt from paying building tax? - Since the appellant failed to prove that the entire building has been used for charitable purpose by rendering free medical aid to the needy, poor people of society not entitled for exemption of building tax - High court rightly confirmed the same - Apex court dismissed the civil appeal = SH MEDICAL CENTRE HOSPITAL ……….APPELLANT Versus STATE OF KERALA & ORS. ………RESPONDENTS = 2014 ( January - Vol - 1-D.B.) Judis.nic.in/ S.C./ file name =41155