Supreme Court · 2021 INSC 129 · Decided 1 March 2021
Government of Kerala & ANR. v. Mother Superior Adoration Convent
- Court
- Supreme Court of India
- Citation
- 2021 INSC 129 · [2021] 3 S.C.R. 26
- Case number
- CIVIL APPEAL No. 202/2012
- Decided
- 1 March 2021
- Bench
- R.F. NARIMAN, BHUSHAN RAMKRISHNA GAVAI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
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 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
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