Kerala HC upholds property tax exemption for government-aided schools, denies to unaided schools

The Kerala High Court ruled that denying property tax exemption to unaided schools does not violate Article 14.

Justice Ziyad Rahman explained that government-owned, managed, and aided schools provide education at minimal or no fees, funded by the state, justifying their tax exemption.

In contrast, unaided schools charge fees and thus do not qualify for exemption. The Court held this classification as reasonable and aligned with the objectives of the Kerala Panchayat Raj Act and Kerala Municipality Act amendments.

The petition by unaided educational institutions challenging the removal of tax exemption was accordingly dismissed.

[Rev. Fr. Dr. Abraham Thalothil v State of Kerala]