ST LIOBHA BHAVAN Vs. KODAKARA PANCHAYAT

JUDGEMENT

(1.) These two petitions are taken up for decision by this judgment in view of the position that the earlier petition (2655/90) would completely cover the judgment dealing with the other petition.

(2.) These petitions require me to consider the provisions of S.72 of the Kerala Panchayat Act 1960 as are applicable in the context of the subject matter and relating to the period in question, especially the following provisions of S.72(1)(a), (b) and (d) which is being reproduced herein below:-

(3.) The provision grants exemption from tax, cess or duty leviable under S.66 of. the Act as regards places set apart for public worship and either actually used or used for no other purposes together with buildings which are attached to places of public worship and are used for residential or other purposes connected with, as also buildings used for educational purposes and places used for charitable purposes of sheltering the destitute or animals and such other allied places which are open to the public as stated hereinbefore. The places of worship, the places used for charitable purposes and the places used for educational purposes together with their ancillary attachments which can be understood as regards their use in the context of other purposes are also seen to be exempt under the above provisions. The places of worship, the place for charitable purposes and the user for educational purposes would require consideration in the context of understanding as to what is meant by charity and also as to what is meant by education and to understand in the context the user of the premises in question in the context of the purposes referred to above.