Varghese Kalliath, J.

This is an appeal by the respondents in an Original Petition. It is against the judgment of a learned single Judge. The chief question that arises for consideration in this Writ Appeal is an important question as to the right of exemption in regard to the buildings of the petitioner in the Original Petition used as hospital buildings from the liability to pay building tax, under the Kerala Building Tax Act, 1975 (hereinafter referred to as the 'Act'). The facts of the case are fully set out in the well considered judgment. They can be summarised quite shortly for the purpose of this judgment.

2. Petitioner in the Original Petition is St. Gregorious Medical Mission, Parumala. It is an institution registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act (Act XII of 1955). Petitioner claimed exemption from the liability to pay building tax, under the Act. This was refused by the order, Ext. Pll. Petitioner challenged Ext. Pll order. The learned single judge allowed the Original Petition. Hence the respondents appeal.

3. From the facts narrated in the Original Petition, it is seen that the main object for which