IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 15TH JULY 2011 / 24TH ASHADHA 1933 WP(C).NO. 11596 OF 2009(T) --------------------------------------- PETITIONER(S): ------------------------ ADMINISTRATOR, CHRISTURAJA SCHOOL OF NURSING, THOKKILANGADI, THALASSERY TALUK, REP. BY IT'S ADMINISTRATOR SR.MARY JAMES. BY ADV. SRI.P.NARAYANAN RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE THAHSILDAR, THALASSERY TALUK. R1 & R2 BY GOVT. PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).NO. 11596 OF 2009(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE SANCTION ORDER DATED 30/11/2001 ISSUED BY THE KERALA NURSES' & MIDWIVES' COUNCIL. EXT.P2: COPY OF THE ORDER DATED 23/06/2005. EXT.P3: COPY OF THE CERTIFICATE NO.18-16/2788-INC. EXT.P4: COPY OF THE RELEVANT PORTION OF THE SYLLABUS AND REGULATIONS FOR DIPLOMA IN GENERAL NURSING & MIDWIFERY PUBLISHED BY THE INDIAN NURSING COUNCIL. EXT.P5: COPY OF THE ARGUMENT NOTE SUBMITTED BEFORE THE 1ST RESPONDENT. EXT.P6: COPY OF THE G.O.(RT) NO.3715/08/RD DATED 25/11/2008. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 11596 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of July, 2011. J U D G M E N T The petitioner is challenging Ext. P6 Government order in proceedings under Section 3(2) of the Kerala Building Tax Act. The petitioner claimed exemption from payment of building tax under the Kerala Building Tax Act for certain buildings owned by the petitioner on the ground that the same is being used for educational purposes. The matter was referred to the Government under Section 3(2), in which Ext. P6 order was passed. In that, while granting exemption to certain part of the buildings, the portion which is used as hostel for accommodation of students was refused to be exempted from payment of tax. It is that part of Ext. P6 the petitioner challenges in this writ petition. 2. The petitioner contends that the issue involved is squarely covered by the Full Bench decision in Unity Hospital (P) Ltd., v. State of Kerala, 2011 (1) KLT 236. The learned Government Pleader does not dispute the fact that the decision is covered by the said Full Bench judgment. But his contention is that the State has taken the said judgment in appeal before te Supreme Court by filing an SLP. But he has no case that the Supreme Court has granted a stay. In the above circumstances, following the Full Bench decision in Unity Hospital's case (supra), I allow the writ petition modifying Ext. P6 declaring that the petitioner is W.P(C) No. 11596 of 2009 -: 2 :- entitled to exemption from payment of building tax in respect of the building used as hostel for accommodation of the students also. Sd/- S. Siri Jagan, Judge. Tds/