Are residential accommodations for nuns and students, liable for exemption u/s 3(1)(b) of the Kerala Building Tax Act, 1975?

Last updated: 10 March 2021

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Quick Summary

This Supreme Court case examines whether residential accommodations used by nuns and students are eligible for exemption from building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. This section exempts buildings used principally for religious, charitable, or educational purposes. The appeals involve multiple judgments from the Kerala High Court, with the State of Kerala appealing decisions that granted exemptions to such buildings.

Court :
Supreme Court of India

Brief :
All these appeals pertain to an exemption provision containedin the Kerala Building Tax Act, 1975. Under Section 3(1)(b) buildingsthat are used principally for religious, charitable or educational purposes or as factories or workshops are exempted from buildingtax under the Act. All of the appeals, except one, are by the State ofKerala against a judgment dated 22.11.2007 passed by a DivisionBench of the Kerala High Court in Government of Kerala & Anr v. Mother Superior Adoration Convent (Civil Appeal No.202 of 2012)and a Full Bench judgment in State of Kerala & Ors v. Unity Hospital (P) Ltd.

Citation :
CIVIL APPEAL NO. 202 OF 2012

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