1. Under S.72(1)(d) of the Kerala Panchayats Act, "buildings used for educational purposes" are exempt from building tax. What matters is the user of the building; if it is needed for educational purposes; it is eligible for exemption:

2. The view taken by the respondent that user by the owner of the building is alone exempted, and not user by a tenant, is not supported by the language of the statute. Receipt of rent by the owner is not a relevant consideration; even hostels which normally charge rent are specifically exempted by the same clause.

3. Counsel for the Panchayat would point out that this view will place all parallel colleges and tutorial colleges outside the purview of the levy.

Practical difficulties are no reason to misinterpret the statute. If the provision yields only to one construction and that creates hardship, the proper course is for the competent authority to amend it.

4. Exts. P1 to P4 will stand quashed. The amount deposited by the petitioner for the purpose of filing appeal will be refunded to him. Allowed as above. No costs.

Allowed.