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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, the appeals filed by the State of Keral a 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 build ing tax should be granted to residential accommodation for nun s, 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 t hat a purpose connected with the religious/educational activity may be included, yet the ambiguity has to be resolved in favour of the S tate – Held: reading of s.3(1)(b) would show that the object for exempting buildings
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & 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.
- 1967 The State of Orissa v. Sudhansu Sekhar Misra Ano Ors.
- 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
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.