SREE GOKULAM EDUCATIONAL AND MEDICAL TRUST Vs. TAHSILDAR

JUDGEMENT

(1.) The simple question to be considered in this case is whether the building used by the petitioner for the purpose of accommodating the students of a school, popularly known as students' hostel is entitled for exemption from payment of building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. There is no dispute that if the building is used principally for educational purposes, such building is liable to be exempted. The contention of the petitioner is that the disputed building is exclusively used for the students of the school, if that be so, the building is to be treated as a part of the educational institution. In a catena of decision starting from Sr. Mariatta v. State of Kerala 1981 KLT 80, M. Mathew v. Executive Officer 1984 KLT 310 and Chackravarthy Hostel v. Municipal Commissioner 1995 (2) KLT 588 the consistent view taken by this Court is that the building where the students reside and study residentially is a use for educational purposes. So long as there is no classification of educational institutions as to whether it is in private sector or aided sector or Government sector and the use alone being relevant and so long as there is no dispute on the factual position that the building is exclusively used by the students of Sree Gokulam Public School, Vadakara the building qualifies for exemption. In the light of the decisions referred to above, the impugned orders are quashed. Since the impugned order has been quashed, the amount already deposited by the petitioner pursuant to the interim order passed by this Court will be refunded within two months.