TaxTMI 
TaxTMI 
2017 (5) TMI 850
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.... The appellant 'M/s. Lisie Medical Institutions' was constituted under a Registered Trust Deed, executed on 03.04.1990 by the Archdiocese of Ernakulam, appointing Rev. Msgr. Parackel as the trustee of the Trust. The appellant-trust is only an instrumentality of its settler, the Church. His Excellency Mar Sebastian Adayantharath (Chairman), Auxiliary Bishop of Ernakulam - Angamaly Archdiocese, His Excellency Mar Jose Puthenveettil Auxiliary Bishop of Ernakulam - Angamaly Archdiocese, Msgr. Sebastian Vadakkumpadan, Syncellus of the Ernakulam - Angamaly Archdiocese, Rev. Fr. Thomas Vaikathuparambil, Director (Chief Executive Trustee), Rev. Fr. Babu Kalathil, (Asst. Executive Trustee), Rev. Fr. Varghese Palatty, (Asst. Executive Trustee), Rev. Fr. Joshy Puthuva, (Finance Manager), Rev. Fr. Sebastian Kalapurackal, (Director), Sr. Thelma MSJ (Member), Adv. Bobby Vallamattam (Member), Dr. Babu Palatty (Member), Fr. Anto Chalissery (Asst. Executive Trustee), and Fr. Jimmy Kunnathoor, (Asst. Executive Trustee), constitute its present Board of Trustees. The Trust was constituted inter alia for achieving the following main and ancillary objects: (a) The main object of the Trus....
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....t Raj (Licensing of Livestock farms) Rules, 2012 but shall not include the farms exclusively used for the purpose of sale. (ii) Cattle/pig/poultry farms shall have the minimum number of animals or birds, as the case may be, as provided in sub-rule (1) of the Rule 3 of the said Rules. Explanation III. - "poly house" means any building erected for cultivation purposes under controlled climatic conditions. (2) If any question arises as to whether a building falls under sub-section (1) or under Section 3A, it shall be referred to the Government and the Government shall decide the question after giving the interested parties an opportunity to present their case. (3) A decision of the Government under sub-section (2) shall be final and shall not be called in question in any Court of law." 4) It is the submission of the appellant that a plain reading of the clauses (a) and (b) makes it very clear that in providing exemption from the operation of the said Act, the legislature has classified buildings into two classes based on (i) the ownerships of the building, and (ii) the use or purpose to which such buildings are put to. Thus, under Clause (b) of S....
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....sue is covered by the judgment of the Apex Court in S.H. Medical Centre Hospital v. State of Kerala [2014(1)KHC222]. 2. In the light of the aforesaid judgment, I do not think that the authorities under the Act had committed any error in passing the assessment orders. This writ petition is hence dismissed." 6) It is against this order writ appeal was filed by the appellant which has again dismissed with the sole observation that case is covered by the judgment of this Court in the case of S.H. Medical Centre Hospital and the impugned order dated 18.07.2016 reads as under: "The issue raised in this writ appeal concerning the claim of the appellant for exemption from Building Tax levied under the Kerala Building Tax Act, 1975 is fully covered against it by the judgment of the Apex Court in S.H. Medical Centre Hospital v. State of Kerala, [2014 (1) KHC 222]. This being the factual position, we do not see any merit in this appeal. Appeal fails and it is dismissed accordingly." 7) It is clear from the order of the learned single Judge as well as the Division Bench that on the ground that the matter is covered by the judgment of this Court, ....
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....h Manufactures Association, Surat, (1980) 2 SCC 31 has interpreted the term, "charitable purpose" and has held that: "so long as the purpose does not involve the carrying on of any activity for profit, the requirement of the definition would be met and it is immaterial how the monies for achieving or implementing such purpose are found, whether by carrying on an activity for profit or not." This Court further held: "it is not therefore enough that as a matter of fact an activity results in profit but it must be carried on with the object of earning profit. Profit making must be the end to which the activity must be directed or in other words, the predominant object of the activity must be making a profit. Where an activity is not pervaded by profit motive, but is carried on primarily for serving the charitable purpose, it would not be correct to describe it as an activity for profit. But where on the other hand, an activity is carried on with the predominant object of earning profit, it would be an activity for profit, though it may be carried on in advancement of the charitable purpose of the trust or institution. Where an activity is carried on as....