JUDGMENT

Petitioner has approached this Court, being aggrieved by the fact that the claim of the petitioner that the building of the petitioner is entitled to exemption from payment of building tax under the provisions of the Kerala Building Tax Act, 1975 (hereinafter referred to as ‘the Act’), has been rejected by the Government by Ext.P6 order.

2. Learned counsel appearing for the petitioner vehemently submits that in the light of the law laid down by the Supreme Court inGovernment of Kerala V. Mother Superior Adoration Convent [ 2021 (2) KHC 188 ], the petitioner is entitled to the exemption. It is submitted that the building in question is a building used exclusively for housing nuns belonging to a particular religious congregation and who are mainly involved in prayers in the nearby parish church. It is submitted that the exemption was rejected only on the ground that few out of the nuns residing in the convent are working as teachers. It is submitted that this fact, even if true, cannot lead to a situation where the petitioner is found ineligible for the exemption from payment of building tax in respect of the building in question. It is submitted that if the principles laid