JUDGMENT :

The petitioner, a religious educational institution owned and managed by K.E. Abraham Foundation, is a society registered under the Travancore Cochin Literary Scientific and Charitable Societies Registration Act, as is evident from Exhibit P1 registration certificate dated 04.10.1989.

2. The writ petition is filed being aggrieved by the order passed by the State of Kerala, respondent No.1, declining exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975 (‘Act, 1975’ for short) to some part of the buildings of the petitioner institution, such as kitchen, dining hall, staff quarters and car porch, despite finding that the principal activities in the entire building are to provide religious education. According to the petitioner, the society is established for the purpose of providing religious education and other religious and charitable services to the needy and poor people.

3. It is also the case of the petitioner that as part of the said project, the foundation is running several institutions, including the institution referred to in the writ petition. That apart, it is pointed out that the main aim of the institution is to equip the students with a thorough