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, as per Ext.P7 order, wherein the Government specifically granted the exemption, to the buildings and other amenities, including the hostel which formed part of necessary infrastructure maintained by the petitioner institution, for a nursing college. Thus the said building was directed to be excluded from tax.

3. Based on Exts.P7 Government Order, Ext P8 assessment order, Ext P9 demand notice and Ext P10 proceedings were issued by the Tahsildar, assessing a portion of the building, having an extent of 407.49 sq mtrs, used as the guests room, security room, staircase and stair rooms of the college building. The said orders/proceedings are under challenge in this writ petition.

4. I have heard the learned counsel appearing for the petitioner and the learned Government Pleader for the respondents.

5. As per the decision rendered by the Hon'ble Supreme Court in The Government Of Kerala vs Mother Superior Adoration Convent (AIR 2021 SUPREME COURT 1217), the primary consideration for granting exemption should be whether the building is used principally for religious, charitable or educational purposes. Here, in this case, the Government found in Ext.P7 that, the primary use of the building, was educational purposes and therefore exemption was granted. However, despite the legal and factual position being so, while passing the orders impugned in this writ petition, the authorities concerned have excluded the guests room, security room, staircase and stair rooms of the nursing college, from the purview of exemption.

6. After carefully going through the records and perusal of statutory provisions, and the observations made by the Hon'ble Supreme Court in Mother Superior Adoration Convent, I find that such assessment is not legally sustainable. As far as the plinth area of the rooms which are excluded from the purview of exemption, as per Ext.P8, P9 and P10 are concerned, the same are used for the beneficial enjoyment of the institution, which is engaged in the service of imparting education. Since the rooms referred to above, i.e., guests room, security room, staircase and stair rooms etc, are intended to be used for the activities incidental to the main purpose of the building, I do not find any justification in subjecting the portion of the above building, to tax. Guest Rooms, security rooms staircase and stair rooms are integral part of an educational institution and therefore, I do not find any justification in assessing the said portion, for building tax. It is to be noted, as per section3(1) (b) of the Kerala Building tax Act, 1975, the building used “principally” for religious, charitable or educational purposes is entitled to exemption from tax. The expression “principally” used in the provision, clearly indicates that, apart from the principal purpose, th