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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.

Sriram Educational Trust vs The President on 7 January, 2008

31. Mr.V.Raghavachari referred to the decision reported in AIR 1999 AIR 1999 Kerala 343 (PRINCIPAL, ST.THOMAS COLLEGE Vs. STATE OF KERALA AND ANOTHER). 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.

Canossa Convent vs The State Of Kerala on 22 September, 1999

In this context, the learned counsel for the petitioner relied on 1999 (1) KLT 815 Principal, St. Thomas College v. State of Kerala, in which, a learned Single Judge of this Court held that exemption under Section 3(1)(2) of the Act cannot be denied on the ground of the educational institution being a parallel college. In the teeth of such declaration, especially considering the fact that the activity carried on is one recognized by the Directorate of Technical Education, this Court is of the opinion that the exemption would have to be reconsidered by the W.P.(C) No. 28967 of 2012 3 Government. It is declared that the training imparted for vocational activities of tailoring and typewriting, recognized by the Directorate of Technical Education and Social Welfare Department, is entitled for exemption under Section 3 of the BT Act.
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