Soniraj v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 4TH DAY OF AUGUST 2015/13TH SRAVANA, 1937 WP(C).No. 27268 of 2013 (G) ---------------------------- PETITIONER:
------------------- SONIRAJ.V.S., S/O.SUGATHAN, MANAGING PARTNER, M/S.S.P.S.BIO SCIENCE, VATTATHRI HOUSE, PALLIPORT P.O., ERNAKULAM, PIN-683514.
BY ADV. SRI.O.D.SIVADAS RESPONDENT(S):
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1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE (SPECIAL CELL), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
2. THE TAHSILDAR, TALUK OFFICE, KOCHI-682030.
BY SENIOR GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 27268 of 2013 (G) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:
------------------------------------- P1:
TRUE COPY OF THE NOTICE DATED 23.2.2008 ISSUED TO THE PETITIONER. P2:
TRUE COPY OF THE LETTER DATED 9.9.2008 ISSUED TO THE PETITIONER. P3:
TRUE COPY OF THE ORDER DATED 30.9.2013 ISSUED TO THE PETITIONER. P4:
TRUE COPY OF THE GOVERNMENT NOTIFICATION DATED 2.5.2005. RESPONDENT(S)' EXHIBITS:
NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE mbr/
A. MUHAMED MUSTAQUE, J ------------------------------------------------ W.P.(C).No. 27268 of 2013 ------------------------------------------------ Dated this the 04th day of August, 2015
JUDGMENT
The petitioner approached this Court challenging an order passed by the Government rejecting the claim for exemption under the Building Tax Act, 1975.
2. The case of the petitioner is that the building, in question, is a factory and therefore, he is entitled for exemption from payment of tax.
3. The Government considered the petitioner's claim as per Ext.P3 order. The reason stated in Ext.P3 is that there are only six employees and therefore, the petitioner's building is not satisfied with the definition of the factory in terms of Factories Act, 1948.
4. This Court in State of Kerala & Others Vs. Joseph D. Cunha [2013(4) KLT 279] held that when the minimum number of members are not employed in the factory, establishment cannot be considered as a factory to exempt from the payment of Building tax under Section 3(1)(b). The authority arrived at a conclusion based on the factual matters. In the light of the above judgment of this Court, there is no merit in this writ petition. Accordingly, it is dismissed.
Sd/- A. MUHAMED MUSTAQUE, JUDGE bpr