Summary
The building-tax exemption dispute was referred to a larger Bench. The Court disagreed with S.H. Medical Centre Hospital’s restrictive reading of charitable purpose, observing that the Explanation used includes rather than means. This judgment did not finally grant the hospital an exemption or resolve its factual entitlement.
Issues
- Whether the earlier restrictive interpretation of charitable purpose required larger-Bench reconsideration.
Provisions considered
- Section 3(1)(b), Explanation I, Kerala Building Tax Act, 1975The inclusive definition prompted disagreement with the earlier reading limiting charity to relief of the poor and free medical relief, leading to reference. (¶¶ 3, 14–15)
Held
- The Bench considered that treating includes as means had incorrectly made relief of the poor and free medical relief exhaustive. Other facets of charitable purpose required examination, including relevant interpretative judgments. (¶ 14)
- Because the Bench respectfully disagreed with the coordinate decision, the matter required a larger Bench rather than a final determination of exemption in this appeal. (¶ 15)
Result
Registry directed to place the matter before the Chief Justice of India for constitution of a larger Bench; exemption entitlement remained undecided.