The issue involved in the writ petition is squarely covered by the Full Bench decision of this Court in Unity Hospital (P) Ltd. v.
State of Kerala [2011 (1) KLT 236] where it has been held that hostels attached to nursing Schools and other medical institutions, which require compulsory hostel facility for students for their approval, are entitled for exemption in terms of Section 3 of the Kerala Building Tax Act. Following the aforesaid judgment of this Court, the writ petition is allowed by quashing Exts.P2, P3 and P4 and P6 orders passed by the respondents and declaring that the hostel buildings of the petitioner are entitled to the exemption under the Kerala Building Tax Act, 1975.
A.K.JAYASANKARAN NAMBIAR JUDGE mns