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

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.

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 202 OF 2012
GOVERNMENT OF KERALA & ANR. …APPELLANT

VERSUS

MOTHER SUPERIOR ADORATION CONVENT …RESPONDENT
WITH
CIVIL APPEAL NO. 6589 OF 2015
CIVIL APPEAL NO. 10298 OF 2016
CIVIL APPEAL NO. 10297 OF 2016
CIVIL APPEAL NO. 10881 OF 2016
CIVIL APPEAL NO. 203 OF 2012
CIVIL APPEAL NO. 204 OF 2012
CIVIL APPEAL NO. 207 OF 2012
CIVIL APPEAL NO. 206 OF 2012
CIVIL APPEAL NO. 205 OF 2012
CIVIL APPEAL NO. 745 OF 2021
(ARISING OUT OF SLP (CIVIL) NO.905 OF 2012)
CIVIL APPEAL NO. 5036 OF 2015
CIVIL APPEAL NO. 8351 OF 2014
CIVIL APPEAL NO. 746 OF 2021
(ARISING OUT OF SLP (CIVIL) NO.12235 OF 2014)
CIVIL APPEAL NO. 747 OF 2021
(ARISING OUT OF SLP (CIVIL) NO.13874 OF 2014)
CIVIL APPEAL NO. 8352 OF 2014
CIVIL APPEAL NO. 4445 OF 2015
CIVIL APPEAL NO. 4446 OF 2015
CIVIL APPEAL NO. 4447 OF 2015
CIVIL APPEAL NO. 7368 OF 2016

J U D G M E N T

R.F. Nariman, J.

1. Leave granted.

2. 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. (Civil Appeal No. 207 of 2012), being a judgment dated21.12.2010. Both judgments decided to exempt the buildings inquestion. The other appeals by the State contain judgments whichfollow either or both of these judgments. The only appeal by anassessee namely, Administrator, Jos Giri Hospital v. Government ofKerala (Civil Appeal No.204 of 2012), is from a judgment of theDivision Bench of the Kerala High Court deciding the case in favourof the State. However, this judgment was referred to the Full Bench which decided the judgment in State of Kerala & Ors v. UnityHospital (P) Ltd. (Civil Appeal No. 207 of 2012) and has been stated to have reached an incorrect conclusion. 

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