Buildings used principally for religious purposes qualify for tax exemption, regardless of the employment status of residents, provided the primary use aligns with religious activities.

JUDGMENT :

Petitioner has approached this Court challenging Ext.P12 Government Order.

2. Brief facts necessary for disposal of the writ petition are as follows: Petitioner is a convent of Franciscan Clarist Congregation. A new building was constructed having an area of 2432.16 sq. metres. Pursuant to Ext.P4 report, notice was issued and the petitioner approached the Village Officer and submitted documents and informed him that the building constructed by the convent is a building built for residence of nuns and claimed exemption from the provisions of Kerala Building Tax Act, 1975. Petitioner relies on Exts.P5 and P8 reports of the Village Officer submitted before the assessing authority wherein it is specifically stated that the building is used for residence of nuns and that there is a chapel as well as a prayer room inside the said building. In spite of all these the building was assessed as per Ext.P9. Aggrieved by the same the petitioner has approached the Government by filing Ext.P11 representation and the same was rejected by Ext.P12. One of the reasons stated in Ext.P12 to reject the claim of the petitioner is that few of the residents who are nuns are working as nurses in Bishop Alappat Mission Hospital and the stand taken by the Government is that exemption can be claimed only if the building is principally used for religious purposes or the major portion of the building is permanently used for adoration or other religious purposes. It is aggrieved by the same that the petitioner has approached this Court.

3. A detailed counter affidavit has been filed by the 2^nd respondent reiterating the stand taken in Ext.P12 and submitted that the petitioner is not entitled for exemption from payment of building tax.

4. Section 3(1)(b) of the Kerala Building Tax Act exempted buildings used principally for religious, charitable or educational purposes from the provisions of the said Act. In Exts.P5 and P8 reports submitted by the Village Officer it is clearly stated that the building is used only for the residence of the nuns and that there is a chapel as well as a prayer room and the building is for the use of nuns in the convent. The Government or the assessing authority has no case that any of the property has been let out for a fee or anyone is residing there other than the nuns attached to the Congregation. There is also no case that any portion of the building is used for commercial purpose. This Court had occasion to consider a similar issue in Mother Superior v. Government of Kerala , 2008 (1) KLT 446 wherein in paragraph 8 it is held as follows:

“8. If the activities that are going on in the convent are predominantly religious, then, normally, buildings of the convent used for the said purpose should also qualify for exemption. Of course, if any particular building is used for any commercial activity, such buildings could be segregated. It is not in dispute that a chapel is used for religious purposes. Attached to that, there may be a room for the Chaplain for taking rest etc. Can that room be segregated and said that it is not used for religious purposes. We feel that the answer should be in the negative. If the buildings of convents are generally used for religious purposes and one of the buildings is used for residence of inmates there, it shall also be treated as one, used for religious purposes. Any interpretation to the contrary will be irrational. So, we are of the view that the buildings, used for the residence of the nuns in a convent, is principally used for religious purposes and therefore, should also qualify for exemption. We are in respectful agreement with the views expressed by C. N. Ramachandran Nair, J., in Writ Petition (C) No. 27250/06. The judgment in WA 2424/05 deals with the case of a boarding and lodging house for students run b