Above all these aspects, petitioner has produced not even a single document to establish before this Court that the building is used for any of the purposes mentioned under section 235 of Act, 1994. I would also like to observe that grant of exemption from the payment of property tax is not an empty formality; but on the other hand such an exemption can be granted only on the owner of the building establishing before the authority that the building is used completely for charitable or such other purposes in contemplation of law prescribed under the Act 1994. Therefore, I have no hesitation to say that even if any exemption was granted to the building, that will not detain the Corporation from cancelling the same if the truth otherwise is detected. To top up the other adverse factors, petitioner has also not produced any order to show that exemption was ever granted to the building. That being the situation, I do not think the petitioner is entitled to get the benefits of section 235 of Act, 1994. {Para 17}
In the High Court of Kerala at Ernakulam
(Before Shaji P. Chaly, J.)
Panayappilly Sree Narayana Guruswami Trust Vs Corporation of Kochi
WP(C) No. 10147 of 2014
Decided on July 29, 2022
Citation: 2022 SCC OnLine Ker 3918
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