C.N. Ramachandran Nair, J.

The Writ Appeal is filed against judgment of the learned Single Judge holding that the Government rightly declined exemption for the parish hall owned by the appellant which is let out on rent for conducting marriages and other ceremonies. Contention of the appellant is that the parish hall is used for conducting Sunday Schools, marriage receptions and other functions. Appellant’s case is that the marriage among Christians is a religious ceremony and therefore reception held in connection with the marriage is a religious function. He has also stated that the parish hall is also used for prayer, group meetings, meetings of the Spiritual organizations etc. The first contention raised by the appellant that the marriage reception held in the parish hall is a religious function, is unacceptable because marriage reception is not religious ceremony though marriage held in the church is a religious ceremony. Appellants have no case that any marriage is conducted in the parish hall. On the other hand Christian marriages are conducted in the church and parish hall is let out to the parties only for the purpose of holding reception, which of course is hel