C.N. RMACHANDRAN NAIR, J.

1. Appellant is a Medical College which claimed building tax exemption in respect of buildings used as hotel for students and hospital for treatment of patients. Learned Single Judge relying on Division Bench judgment of this court in Administrator, Josgiri Hospital, Thalasserry v. Government of Kerala & Anr. reported in (2008 (3) KLT 627=2008 (3) KHC 612) held that the hospital building does not quality for exemption from building tax underS.3(b) of the Kerala Building Tax Act. However, the appellant’s counsel relying on Full Bench judgment of this court in Unity Hospital (P) Ltd. v. State of Kerala reported in (2011 (1) KLT 236 (F.B.)) contended that the decision relied on by the learned Single Judge stands reversed by virtue of Full Bench judgment and appellant is entitled to exemption for the hostel building. The Full Bench while considering scope of exemption on buildings used for educational purposes held that students hostel attached to educational institutions are not run for commercial purposes but are essentially to provide accommodation to students near the educational institution. The Full Bench held that educational purpose has a wi