IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH MONDAY, THE 4 DAY OF AUGUST 2025 / 13TH SRAVANA, 1947 WP(C) NO. 8338 OF 2025 PETITIONER/S:

MERCY COLLEGE OF NURSING REP. BY ITS DIRECTOR, SR. ANISYA THALAYOLAPARAMBU, KOTTAYAM, PIN - 686605 BY ADVS.

SRI.JIJO PAUL KALLOOKKARAN SMT.POOJA P.O.

SHRI.JOSHY P.O.

SMT.C.SNEHA RESPONDENT/S:

1 THE TAHSILDAR TALUK OFFICE,VAIKOM, KOTTAYAM, PIN - 686605

2 STATE OF KERALA REP.BY THE ADDL.CHIEF SECRETARY, REVENUE (SPECIAL CELL) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:

SHRI.ARUN AJAY SANKAR, G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.08.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T

The petitioner is an educational institution, offering nursing courses. The question involved in this writ petition is with respect to the exemption claimed by the petitioner from the payment of building tax for its building, as contemplated under Sec. 3(1)(b) of the Kerala Building Tax Act 1975, in view of the fact that the building is used for educational purposes.

2. The claim of the petitioner in this regard was considered by the Government, a