Case Law Details
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)(b) of the Kerala Building Tax Act, 1975 exempts payment of tax for premises used “principally” for religious, charitable or educational purposes or as factories or workshops. religious, charitable or educational purposes are earmarked by the legislature as qualifying for the exemption as they do not pertain to business or commercial activity. Nuns were living in a neighboring building to a convent only so that they might receive religious instruction there, or if students were living in a hostel close to the school or college in which they were imparted instruction, it was obvious that the purpose of such residence was not to earn profit but residence that was integrally connected with the religious or educational activity. Thus, 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.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
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