K. Balakrishnan Nair, J.

1. The point that arises for decision in this Writ Petition is whether the building used for the residence of nuns in a convent is eligible for exemption from Building Tax in terms of Section 3 (1) (b) of the Kerala Building Tax Act. The brief facts of the case are the following:

2. Adoration convent is a convent established by a religious congregation known as "The Sisters of Adoration of the Blessed Sacrament". The main purpose of the establishment of a convent is to provide residential accommodation to the nuns who may be undergoing eight years' religious training to become a nun and for living thereafter while undertaking religious, charitable or educational activities. The above said congregation constructed a convent building at Thodupuzha. When the Tahsildar, the assessing authority, under the Kerala Building Tax Act, 1975 directed the convent to file the statutory return, it filed a return claiming exemption from the provisions of the Act under Section 3 (1) (b) on the ground that the building was one principally used for religious purposes. The said provision reads as follows:

"3. Exemptions.-- (1) Nothing in this Act shall apply to-

(a) xxx xxx xxxx

(b) buildings used principally for religious, charitable or educational purposes or as factories or workshops."

3. The Tahsildar rejected the said claim and assessed the building to tax under the above said Act as per Ext.P-1 assessment order. The said order was challenged before this Court and this Court quashed the order and directed the Tahsildar to refer the matter for decision of the Government. The matter was heard by the Government on 11-2-2004. At the time of hearing, the petitioner submitted Ext. P-2 statement detailing the grounds for granting exemption. Along with the said statement, Ext. P-2 (a) order passed by the Government on 11-11-1991 granting exemption to a similarly placed building, was also produced. Ext. P-3 judgment rendered by a Single Bench of this Court on a similar matter was also submitted for the Government's perusal. But the Government rejected the claim for exemption advanced by the petitioner and issued Ext. P-4 order dt.11-9-2006. While passing the order the Government placed reliance on the decision of a learned Single Judge of this Court in Chammanadu Devaswom v. State of Kerala (2002 (3) K.L.T. 500). This Writ Petition is filed challenging Ext. P-4 order.

4. The petitioner submitted that the nuns are persons engaged in religious and charitable activities. The convent is bound to provide residence for them as they cannot reside in their houses. So the provision for their accommodation should also be treated as a charitable-cum-religious activity undertaken by the convent. Learned counsel for the petitioner in support of his submission relied on the decision of this Court in Social S.G. of Assisi Sisters v. K.S.E.B( 1988 (1) K.L.T 727) wherein this Court considered what is a convent or a Monastery. The learned counsel for the petitioner also relied on an unreported decision of a learned Single Judge of this Court in W.P.C. 27250/06 dt. 22-6-2007, which fully supports the case of the petitioner. The learned counsel also submitted that there are several unreported decisions of this Court upholding the claim for exemption from the building tax for buildings used for residence of nuns.

5. The respondents have filed a counter-affidavit supporting the impugned order and also the reasoning therein. The learned Special Government Pleader for taxes submitted that the building is admittedly used for providing accommodation to the nuns. Using a building for residential purposes cannot he treated as using the same for religious purposes. If it is used as a prayer hall or in some other manner connected with religious practice, it can be treated as a building used for religious purposes. In this case, it is used only for the residence of the nuns. Therefore, the claim was rightly rejected by the Government