Property tax exemption was allowable on hostels for students & residential accommodation for nuns

Government of Kerala & Anr. Vs Mother Superior Adoration Convent (Supreme Court) Conclusion: Residential accommodation for nuns and hostels for students which were attached to various educational institutions could claim property tax exemption under Kerala Building Tax Act, 1975. Held:  State claimed that no exemption should be granted as residential accommodation for nuns and hostels for students would be for residential as apart from religious or educational purposes and would not therefore be covered by the exemption contained in Section 3(1)(b) of the Act. It was held that section 3(1...