The question that falls for examination and consequent decision in this petition is to whether the petitioners would be entitled to the property tax exemption as contemplated in S.101(1)(cc) of the Kerala Municipalities Act, 1960. The said provision requires reproduction for the purposes of this petition. As is relevant it enacts that the following buildings and lands shall be exempt from the property tax if they are buildings used for educational purposes, including hostels, public buildings and places used for the charitable purpose of sheltering the destitute or animals and libraries and play grounds which are open to the public. At the first blush it would be apparent that the expression is of an inclusive nature. What is required the user of the building for educational purposes and other instances obviously enacted on the basis of inclusive nature would have to be considered as illustrative in character, the dominant aspect would be the user of the premises in question for educational purposes. It is also necessary to emphasise that this provision (cc) was not in the text of the section on the date of the enactment but has been added subsequent thereto by Act 29 o