K. Harilal, J.

The question that emerges for consideration in this writ petition is, whether the grant of exemption from property tax under Section 207 of the Kerala Panchayat Raj Act, 1994, to the buildings, used for educational purpose or allied purpose and its hostel buildings owned by the Government, aided or functioning with the financial assistance of the Government alone, in exclusion of similar buildings and hostels owned by other private management of self-financing Educational Institutions, is discriminatory and violative of Article 14 of the Constitution of India.

2. The petitioner/Engineering College is a self-financing college, affiliated to the Mahatma Gandhi University, recognised and controlled by the Kerala Professional Colleges or Institutions (Prohibition of Capitation Fees, Regulation of Admission, Fixation of Non-exploitative fee and other measures to ensure equity and excellence in professional Education) Act, 2006 (for short 'the Act'). It is needless to say, the admission, fixation of fees and allied matters are controlled by the authorities under the said Act. But solely on the reason that the buildings and hostels are not owned by the Government or