DIRECTOR Vs. TAHSILDAR, THODUPUZHA TALUK

JUDGEMENT

(1.) PETITIONER is the Director of a Convent. They were issued an assessment order under the Kerala Building Tax Act on the ground that the Convent is not used for religious purposes. Thereupon, they claimed exemption from tax as provided under Section 3(1) (b) of the Kerala Building Tax Act. That claim of the petitioner was referred to the Government and after hearing the parties was rejected by Ext.P4 order. It is challenging the assessment and the denial of exemption as per Exts.P2 and P4 orders, this writ petition is filed.

(2.) CONTENTIONS raised in the pleadings are that the convent being a place used for religious purposes, the petitioner is entitled to the benefit of exemption from the levy of building tax. However, referring to Ext.P4 order, the learned Government Pleader contended that the claim of exemption has been rightly rejected.

(3.) SECTION 3 of the Building Tax Act, provides for exemption from the levy of tax under the Act. SECTION 3(1)(b) provides that buildings used principally for religious purposes are eligible for exemption. In the judgment in Mother Superior Adoration Convent v. Government of Kerala and Another (2008(1) KHC 345), a Division Bench of this Court has already held that buildings of Convents are generally used for religious purposes and therefore, will qualify for exemption under SECTION 3(1)(b) of the Act. However, in this case, the nuns are working in a nearby hospital and therefore the question is whether the employment of the nuns in a hospital will render the Convent ineligible to be exempted from the levy of building tax on the ground that it is not used for religious purposes.