Petitioner is Challenging Ext.P13 order issued by the respondent, by which property tax exemption claimed under Section 235 and vacancy remission claimed under Section 239 of the Kerala Municipalities Act 1994 hereinafter called the “Act” are declined. I have heard counsel appearing for the petitioner and standing counsel Smt. A.G. Aneetha appearing for the respondent.

2. Petitioner who is a trust constructed a four storied building within Corporation of Kochi for providing accommodation to ladies in their old age. Occupancy certificate was issued on 18.4.1994. The building consists of ten rooms in each of the four floors out of which 34 rooms are available for accommodation and balance rooms for use as Kitchen. Office, Dr’s room. Etc. The Corporation treated each floor of the building as a separate building and accordingly gave four numbers to it. The petitioner claimed property tax exemption under Section 235 (1)(C) and (i) of the Act and in the alternative claimed vacancy remission under Section 239 of the Act for the period the building or part of it remained vacant. Since claim of exemption from property tax was on the ground that the petitioner is a charitable inst