Kerala Building Tax Act, 1975

M/s. Lisie Medical Institutions, a charitable trust running a hospital, sought exemption from building tax under the Kerala Building Tax Act, 1975, claiming its premises were used for charitable purposes. The High Court, relying on S.H. Medical Centre Hospital v. State of Kerala, rejected the exemption, holding that "c…

M/s Lisie Medical Institutions appealed against the State of Kerala challenging the interpretation of Section 3(1)(b) of the Kerala Building Tax Act, 1975. The issue was whether the Explanation to the provision, which states that ‘charitable purpose’ includes relief of the poor and free medical relief, limits the term …

The respondents, co‑owners of a 42‑room residential building in Bangalore, leased the property to a company which sub‑let it as a hostel for students and working professionals. The respondents sought an advance ruling that the rent received was exempt from GST under Entry 13 of Notification 9/2017, which provides exemp…

The Kerala Tahsildar levied a luxury tax on a three‑storey building comprising 13 residential apartments by aggregating the plinth area of all apartments, invoking Section SA of the Kerala Building Tax Act, 1975. The Kerala High Court, on a single‑judge decision, held that tax should be levied only on apartments whose …

The Supreme Court examined whether residential accommodations for nuns and hostel buildings for students qualify for exemption from building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. The State argued that such buildings are merely residential and not used principally for religious or educational p…