IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 26454 OF 2004(Y) PETITIONER: MOTHER SUPERIOR, ADORATION CONVENT, KOVILAKATHUM KADAVU, NADUVILA VILLAGE, VAIKOM VILLAGE REP. BY PRESENT MOTHER SUPERIOR SR.ANCY. BY ADV. SRI.S.VIJAYAN NAYAR RESPONDENTS: 1. THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENE (SLMC) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR, VAIKOM TALUK, VAIKOM. BY GOVERNMENT PLEADER SRI. MATHEW VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 26454/2004 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2003 PASSED BY 2ND RESPONDENT. EXT.P2 TRUE COPY OF TE NOTICE NO. 39149/SLMC2/03/RD DATED 29.7.2003 SIGNED BY JOINT SECRETARY FOR PRL. SECRETARY TO GOVERNMENT. EXT.P3 TRUE COPY OF THE DETAILED STATEMENT DATED 18.8.2003 BEFORE THE JOINT SECRETARY, GOVT. OF KERALA, TRIVANDRUM. EXT.P4 TRUE COPY OF THE GOVERNMENT ORDER DATED 28.7.2004 ISSUED BY 1ST RESPONDENT. EXT.P5 TRUE COPY OF THE LETTER DATED 21.8.2004 FROM THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY // P.S. TO JUDGE. KNC/- P.R. RAMAN, J. = = = = = = = = W.P.(C) NO. 26454 OF 2004 = = = = = = = = = = = = = = = DATED THIS, THE 27TH DAY OF MAY, 2008 J U D G M E N T = = = = = = = = Petitioner is the Mother Superior, Adoration Convent, Kovilakathum Kadavu, Vaikom. Grievance of the petitioner is against the order imposing building tax. Ext.P4 is an order passed by the Government in an application made by the petitioner for exemption pursuant to a direction issued by this Court. In Ext.P4, it was found that the entire building could not be exempted under the Building Tax Act; but only a portion of the building which is being used for charitable purposes as a Chappel as also the portion where nuns are residing are liable to be exempted and the balance extent being a hostel for accommodating students from whom amounts are collected cannot be exempted from payment of building tax under the Act. This conclusion of the Government is challenged by the petitioner in this writ petition. 2. Placing reliance on the Bench decision of this Court in Mother Superior v. Government of Kerala (2008(1) KLT 446), it is contended that the building used for the residence of nuns in a convent is principally used for religious purposes and therefore should also qualify for exemption. There is no doubt that in view of the W.P.(C) 26454/2004 2 above decision, the building used for residence of nuns has to be treated as religious purposes and will have to be exempted from payment of tax. In this case, in the counter affidavit filed by the State it is clearly shown that out of 118.49M2, 81.58 M2 is used as chapel and 35.91M2 for housing nuns. Therefore, that area has to be excluded from payment of tax. A total extent of 118.49m2 is liable to be exempted since 81.58 M2 is used as Chapel and 36.91 M2 is used for housing nuns. However, the balance extent of 1292.73 M2 is not liable to be exempted since this portion of the building is used as a hostel for accommodating students after realising fees from them. Therefore, while considering the total area of the building, it cannot be said that a small portion of the building where nuns are residing by itself will qualify for exemption of the entire building since the principal area of the building is used for hostel purposes. Further, the portion actually used for residence of the nuns as well as chapel are certainly entitled to be exempted and Government has already granted exemption in respect of that extent. In such circumstances, it cannot be held that the balance extent of 1292.73 M2 used as hostel for accommodating the students should be treated on par with the exempted area admittedly used for residence of the nuns. There is no merit in the writ petition. W.P.(C) 26454/2004 3 Dismissed. P.R. RAMAN, JUDGE. KNC/-