Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kerala Building Tax Act 1975 – s.3(1)(b) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Kerala Building Tax Act, 1975 – s.3(1)(b) – Exemption from building tax – The State claims that no exemption from building tax should be granted to residential accommodation for nuns, priests or hostel accommodation for students, as these have no direct connection with religious/educational activity – It was contended that assuming there is ambiguity in s.3(1)(b), in that a purpose connected with the religious/educational activity may be included, yet the ambiguity has to be resolved in favour of the State – Held: A reading of s.3(1)(b) would show that the object for exempting buildings which are used principally for religious, charitable or educational purposes would be for core religious, charitable or educational activity as well as purposes directly connected with religious activity – Nuns living in a neighbouring building to a convent only so that they may receive religious instruction there, or if students are living in a hostel close to the school or college in which they are imparted instruction, it is obvious that the purpose of such residence is not to earn profit but residence that is integrally connected with religious or educational activity – An exemption provision should be liberally construed in accordance with the object sought to be achieved if such provision is to grant incentive for promoting economic growth or otherwise has some beneficial reason behind it – One must first ask what is the object sought to be achieved by the provision, and construe the statute in accord with such object – And on the assumption that any ambiguity arises in such construction, such ambiguity must be in favour of that which is exempted – Therefore, the buildings in question exempted from building tax. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2021 INSC 129 |
Petitioner | Government Of Kerala & Anr. |
Respondent | Mother Superior Adoration Convent |
SCR | [2021] 3 S.C.R. 26 |
Judgement Date | 2021-03-01 |
Case Number | 202 |
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