Residential accommodation used for purposes integrally connected with religious or educational activity shall be exempted from building tax

There shall be exemption of building tax, for residential accommodation used for the residence of nuns who underwent religious training, to become nuns in a convent. In the present case, nuns are living in a building to a convent, so as to receive religious instruction. It is obvious that the purpose of such residence is not to earn profit but residence is integrally connected with the religious or educational activity. The building is also intended for accommodating junior sisters who are undergoing their college education.
The object for exempting buildings that are used principally for religious, charitable or educational purposes, would be for core religious, charitable or educational activity as well as purposes directly connected with religious activity. The building used principally for religious or educational purposes can only be a building that is used for religious/educational activity and not for the activity that has no direct connection with religious/educational activity, such as residential quarters for nuns, priests or hostel accommodation for students.
Religious, charitable or educational purposes are earmarked by the legislature as qualifying for the exemption as they do not pertain to the business or commercial activity. Fifthly, what is important is that even factories or workshops which produce goods and provide services are also exempt, despite profit motive, as the legislature wishes to boost production in factories and services in workshops. What is important to note is that the expression "used principally for" is wider than the expression "as" which precedes the words "factories or workshops". The object for exempting buildings that are used principally for religious, charitable or educational purposes would be for core religious, charitable or educational activity as well as purposes directly connected with religious activity. Religious, charitable and educational purposes should not be construed in a narrow fashion and should be construed in accordance with the objective sought to be achieved.