The issue involved in the writ petition is whether a building that is used as a nursing hostel will qualify for exemption under Section 3 (1) (b) of the Kerala Building Tax Act. I find that the said issue is squarely covered in favour of the petitioner by the decision of the Full Bench in Unity Hospital (P) Ltd. v. State of Kerala
[2011 (1) KLT 236] and the Division Bench Decision of this Court in Jubilee Mission Medical College & Research Institute v.
Government of Kerala [2011 (4) KLT 106]. Accordingly, following the aforesaid judgments, the writ petition is allowed by quashing Exts.P5 and P7 and declaring that the building used for the residential purposes of the students of the Nursing School is exempted from the levy of building tax. The amount, if any, deposited by the petitioner towards building tax during the pendency of the writ petition, shall be refunded to the petitioner within a period of three months from the date of receipt of a copy of the judgment.
mns A.K.JAYASANKARAN NAMBIAR JUDGE