Ramachandran Nair, J. These two Writ Appeals were referred to the Full Bench by a Division Bench doubting the correctness of another Division Bench judgment in Josegiri Hospital v. Government of Kerala, reported in 2008(3) KLT 627.

2. The question raised is whether hostel building of an educational institution is entitled for exemption from building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975 (hereinafter referred to as the Act for short), which provides for building tax exemption for buildings used for "educational purposes".

3. While the building involved in Writ Appeal No.1648/2009 is a hostel building owned by a nursing school, the building involved in Writ Appeal No.2495/2009 is a hostel building attached to a Residential Higher Secondary School owned by a private management.

4. We have heard learned counsel appearing for both the appellants and have also heard learned Government Pleader appearing for the respondents.

5. The provision of the Act, which requires consideration with reference to the facts of these cases, is Section 3, which is extracted hereunder:-

"3. Exemptions:- (1) Nothing in this Act shall apply to - (a) buildings owned by the Go