A literal formalistic interpretation of the statute is to be avoided in interpreting the beneficial exemptions
Last updated: 12 April 2021
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court of India in Government of Kerala & Anr. v. Mother Superior Adoration Convent [Civil Appeal No. 202 of 2012 and others, decided on March 1, 2021] upheld the judgments passed by the Hon'ble Kerala High Court allowing the exemption of tax on buildings used as residential quarters for nuns, priests or hostel accommodation for students. Held that, a literal formalistic interpretation of the statute is to be avoided in interpreting the beneficial exemptions.
Citation :
Civil Appeal No. 202 of 2012 and others, decided on March 1, 2021
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Bimal Jain
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