Building tax exemption granted to free accommodation to aged and disable person rendering service to charitable institution

Marthoma Syrian Church Vs State of Kerala (Kerala High Court) Kerala High Court held that exemption from building tax u/s. 3(1)(b) of the Kerala Building Tax Act, 1975 granted as building is used for providing free accommodation to aged and disabled person rendering their services to the charitable/ religious institutions. Facts- The petitioner had constructed a building, mainly intended for using it as a housing complex for retired and aged clergymen and their families. The same was constructed with the charitable and religious aim of conducting worship and providing shelter and care for reti...