Exemption from Building Tax? Govt of Kerala v Mother Superior Convent Explained #landmarkjudgment

Ever thought whether a nun’s residence or a student hostel is just a house… or something more? This exact question reached the Supreme Court of India in Government of Kerala v. Mother Superior Adoration Convent (2021). ⚖️
Facts
The Kerala Government argued that convent residences and student hostels are purely residential buildings 🏠 and must pay building tax. The convent countered, saying that a nun’s residence is inseparable from her religious life, and that hostels are compulsory for colleges like nursing institutions 🙏🎓.
Issue
👉 Are nun residences and student hostels residential only, or do they count as religious and educational buildings that deserve exemption under the Kerala Building Tax Act?
Rule
The Court highlighted that when exemptions are given for religion or education, they must be liberally interpreted—not narrowly. (Para 20, Judgment) 📜
Application
The Court analyzed:
Nuns’ residences are not ordinary homes; they are tied to religious obligations.
Hostels attached to colleges are essential for education, not just housing.
Thus, treating them as purely “residential” would defeat the purpose of the law.
Conclusion
✅ The Supreme Court held that nun residences = religious purpose and hostels = educational purpose. Both are exempt from building tax.
Simple takeaway: When the law exempts religion or education, courts will support the spirit of the exemption—just like a scholarship supports learning without nitpicking. 🎓
👉 If this case is now crystal clear, comment EXEMPTION RULE and save this video for your exams!
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