H.L. Dattu, C.J.

The question for consideration is, whether the building owned by the petitioner is eligible for exemption from payment of tax under the provisions of Kerala Building Tax Act and the Rules framed thereunder.

2. Petitioner is running a Nursing School in the ground and first floor of a building. The second and third floors of the building are used as hostel. The Tahsildar, Thalassery Taluk, Thalassery had issued Notice No.C-4/23220/03 dated 211.2003, calling upon the petitioner to file details regarding the construction of new building for the purpose of fixing the Building Tax/Property Tax under the provisions of the Kerala Building Tax Act and the Rules framed thereunder. After receipt of the notice, the petitioner had filed a detailed reply dated 112.2003 and in that it was stated, apart from others, that the Nursing School building has four floors, the ground floor accommodates the Principals and Vice Principals Offices, visitors room, library, dining hall, kitchen etc; first floor is used as class rooms, staff room, laboratory hall etc; second and third floors are used for the stay of Nursing students. Hence the whole building is used fully for educati