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

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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