The petitioner is aggrieved by Ext.P3 order of the respondent levying building tax on a building that was constructed by her. It is the petitioner's case that her case for exemption from levy of building tax was not referred to the Government and consequently exemption was not granted to the convent building constructed by her. The issue regarding exemption for convent buildings used for residence of nuns has already been considered by this Court in Mother Superior v. Government of Kerala - [2008 (1) KLT 446]. Insofar as the building in question in the original petition is also used as a convent building for residence of nuns, I am of the view that the exemption sought for by the petitioner has to be allowed. Accordingly, the original petition is allowed by quashing Ext.P3 demand notice and holding the building constructed by the petitioner as eligible for exemption under Section 3(2) of the Kerala Building Tax Act, 1975.
prp A.K.JAYASANKARAN NAMBIAR JUDGE A.K.JAYASANKARAN NAMBIAR, J.
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O.P.NO.12532 OF 2001 (P) -----------------------------------
J U D G M E N T 13th day of October, 2014