SR MARIATTA Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is the Mother Superior of Santhi Bhavan, Thrikkakara. She challenges Ext. P3 order of the Government rejecting her application under S.144(3) of the Kerala Panchayats Act, 1969, by which she questioned the correctness of the appellate order passed by the Deputy Director of Panchayats confirming an assessment made by the 2nd respondent Panchayat in respect of the petitioner's building. The building was assessed under the Kerala Panchayats Act, 1960 ('the Act'). The petitioner claimed exemption from tax as per the provisions of S.72. She contended that the building was used as a place of worship and as a place for educational purposes. She stated that education was imparted to the students who lived in the building. The building was thus used as a place of residence exclusively for students undergoing religious and college studies. These facts have not been denied. On the other hand these facts have been accepted. In the impugned order this is what is stated by the 1st respondent:

(2.) S.72 reads:

(3.) The intention of the legislature is clear. All buildings defined under the section are exempted One of those buildings is a building used for educational purposes. It does not say that the building should be a recognised college or any other recognised educational institution It does not say, "recognised under any particular statute". All that it says is that it should be used for educational purposes. The user is what is important and not the statutory recognition of the building as an educational institution. If, as a matter of fact, the building is dominantly used for educational purposes, it qualifies for exemption under S.72(1)(d). It is not necessary that it is a building in which education is formally imparted, provided it is a place of residence of those to whom education is imparted and who live under the discipline and supervision of a warden or like authority. If it is a building where the students reside and study under such discipline in preparation for their examination, it is a hostel used for educational purposes.