Supreme Court of India
Government of Kerala & Anr. v. Mother Superior Adoration Convent
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals filed by the State of Kerala are dismissed.
Judgment, page 24
From the 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: reading of s.3(1)(b) would show that the object for exempting buildings which…
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 1967 The State of Orissa v. Sudhansu Sekhar Misra Ano Ors.
- 1990 Union of India and Ors. v. M/s Wood Papers Ltd. and Anr
- 2010 Commnr. of Customs (preventive) Mumbai v. M/s. M. Ambalal & Co.
- 2009 Assistant Commr. (ct) Ltu and Anr. v. Amara Raja Batteries Ltd.
- 2006 State of Jharkhand and Ors. v. Tata Cummins Ltd. and Anr.
- 1997 M/s Sun Export Corporation Bombay v. Collector of Customs, Bombay and Anr.
- 2015 M/s. Star Industries v. Commissioner of Customs (imports), Raigad
- 1999 Commissioner of Sales Tax v. Industrial Coal Enterprises
- 1971 State of Gujarat & Another v. Zinabhai Ranchhodji Darji & Ors.
- 1993 Bishamber Dass Kohli (dead) by Lrs. v. Smt. Satya Bhalla
Where later benches applied it
- 2025 The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.
- 2025 The State of Karnataka v. Taghar Vasudeva Ambrish
Of those, 1 referred to · 1 mentioned
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