Sriram Educational Trust Represented ... vs The President, 89, Perumalpattu ... on 7 January, 2008
31. Mr.V.Raghavachari referred to the decision reported in AIR 1999 AIR 1999 Kerala 343 (Principal, St.Thomas College v. State of Kerala and Anr.). This relates to the Kerala Building Tax Act, 1975 where, under Section 3(1)(b), buildings used principally for educational purpose are entitled for exemption. The scheme is more or less similar to the present provisions. Pointing out to the fact that the Section granting exemption does not restrict recognised educational institution or regular colleges collecting fees or run with a profit motive, the Kerala High Court held that absence of recognition is not a ground for rejecting exemption.