The petitioner is the Chairman of S.N Trust and, in the writ petition, Ext.P12 assessment order is impugned. Ext.P12 assessment order was passed pursuant to Ext.P11 order whereby the Government rejected the request of the petitioner for exemption in respect of a hospital, on the ground that it was found that the hospital was collecting fees from the patients that were admitted therein. In Ext.P12 assessment order, exemption is given in respect of the 4th and 5th floor of the building which housed the Nursing College and Institute of Para Medical Science, whereas no exemption was granted in respect of the first three floors of the building which housed the hospital. In the writ petition, Exts.P11 and P12 are impugned to the extent it denies the exemption to the hospital conducted by the petitioner.
2. The issue raised in the writ petition stands squarely covered against the petitioner by the decision of the Full Bench of this Court in Unity Hospital (P) Ltd. v. State of Kerala [2011
(1) KLT 236] and the judgment of Supreme Court in S.H.Medical
Centre Hospital v. State of Kerala (2014 (1) KLT 316).
W.P.(C).No.11345 of 2007 2 In view of the aforesaid decisions, the prayers in the writ petition cannot be granted. The writ petition fails and is accordingly dismissed.
A.K.JAYASANKARAN NAMBIAR JUDGE mns/ W.P.(C).No.11345 of 2007 3 W.P.(C).No.11345 of 2007 4