Judgment :- These two petitions are taken up for decision by this judgment in view of the position that the earlier petition (2655/90) would completely cover the judgment dealing with the other petition. 2. These petitions require me to consider the provisions of S.72 of the Kerala Panchayat Act 1960 as are applicable in the context of the subject matter and relating to the period in question, especially the following provisions of S.72(1)(a), (b) and (d) which is being reproduced hereinbelow: 72. Exemption (1) The following buildings and lands shall be exempt from the tax, less or duty leviable under S.66 - (a) places set apart for public worship and either actually so used or used for no purposes; (b) buildings which are attached to places of public worship and are used for residential or other purposes connected therewith; (d) buildings used for educational purposes including hostels, public buildings and places used for the charitable purposes of sheltering the destitute or animals, and libraries and playgrounds which are open to the public". 3. The provision grants exemption from tax, cess or duty leviable under S.66 of the Act as regards places set apart for public worship and either actually used or used for no other purposes together with buildings which are attached to places of public worship and are used for residential or other purposes connected with, as also buildings used for educational purposes and places used for charitable purposes of sheltering the destitute or animals and such other allied places which are open to the public as stated hereinbefore. The places of worship, the places used for charitable purposes and the places used for educational purposes together with their ancillary attachments which can be understood as regards their use in the context of other purposes are also seen to be exempt under the above provisions. The places of worship, the place for charitable purposes and the user for educational purposes would require consideration in the context of understanding as to what is meant by charity and also as to what is meant by education and to understand in the context the user of the premises in question in the context of the purposes referred to above. , 4. , 4. I had an occasion to consider as to what is to be understood by the educational purposes while deciding O. P. No. 5873/92 decided on 20.9.1995, while understanding in the context of the provisions of S.101(1)(cc) of the Kerala Municipalities Act 1960, granting exemption for the buildings used for educational purposes. In paragraphs 2 & 3 of the said Judgment I have observed as follows: "2. The user of the premises for educational purposes lias also to be appreciated on the basis of a very wide spectrum. The proper understanding of what is an educational purpose may not be really necessary for the purposes of this petition. However, ail that is included in going to make up a better man from the context in question is accepted as an educational protests. The genesis of understanding in the context would convey to us that education would have to be understood as everything that is required as a tool in the art of man making. In the process taking into consideration of the media available as looks of education would have to be understood as necessary modes of understanding as to what the educational purposes would mean. The progress in the field of understanding as to what is meant by education has also undergone a rapid change and a fast development. 3. In olden days, education was understood to be what would make available to a person a better standard of life. Education was understood to be a means of taking a person into a better society. This was what was understood as an immediate object of taking education through the University. Thereafter education was understood as a means of development of the faculties of the personality of the individual. It was thereafter Hi at education was understood as a situation which would make a better man of tomorrow. This Suite has been a greater thinker in Sree Narayana Guru who accepts anything that would make a better man as education and the necessary religion not having any attachment to a particular sect or particular religious dogmas. The process of understanding the legislative provision giving certain advantages of tax exemption to those who are engaged in the educational process would have to be approached on the basis of what we understand by education. The process of understanding the legislative provision giving certain advantages of tax exemption to those who are engaged in the educational process would have to be approached on the basis of what we understand by education. In the days of facilities of distant education it would be an exercise in futility to restrict the understanding of the provision with regard to as to whether the place is attached to a College or as to whether the place is attached to the hostel itself or the place is attached in any other mode of attachment. The situation will have to be understood not also on the basis of what was thought about it with regard to the user as would be available from the documents on record. The situation will have to be appreciated on the basis of the material that is placed on record with regard to the user of the premises." It will be further seen that a place of worship and charity would also have to be understood in the context of change of meaning in the process of under standing the term. The statutory provision understands, exemptions to places set apart for public worship requiring either actual user or setting apart of the premises for other purposes and includes buildings which are attached to places of public worship or other purposes entrusted there with. Along with the said provision, the user for charitable purposes specified as of sheltering the destitute or animals also come in for consideration of the situation of exemption. The notions of education as already stated have to be understood when education is considered with distant communication in regard thereto. The concept of charity has also undergone a change from its initial association with religion in the context of advent of the social welfare idea in the context and similarly worship also will' have to be understood in the context of what is the character of the places which is described for the purposes of taxation as a place of public worship. It will have to be appreciated that the word public also includes sections and cross sections of public who participate in the process under consideration. It will have to be appreciated that the word public also includes sections and cross sections of public who participate in the process under consideration. Although worship is understood as a personal union with god as a process of reaching the desired object, worship by a collection of people with reference to a definite purpose is also understood in the context where either general members of the public or a section of the public or a cross section of the public is to be understood in the context. Considering these three facets and considering the changes of the impact and magnitude of the meaning of the words, the statutory provision which is for granting exemption from taxes would be required to be appreciated; The factual matrixinevcry situation would require examination. In the process of understanding as to whether the place is a place of worship as to whether the place is used for educational purpose or as to whether the place is used for charitable purpose in the context of meaning of these terms has understood and appreciated in the context of its development. It will also have to be understood that education need not be understood as confined to the education set down under the policy of education and education for religious purposes will also have to be understood in the context. Once the provisions of law exempts taxation if the user and its allied attachments is for these purposes. The present petitioner is an institution found by a sect of Catholics denomination of the Christian faith, administered and exclusively run by the nuns of the said religious order. It is averred that it is are ligious and charitable institution registered in the name and style of "Benedictine Sisters of St. Liobha Bhavan". The object of the institution is of promoting and performing religious, educational, medical and social services, governed by the memorandum of association of the institution originally registered in the State of Madhya Pradesh under the statutory provisions of registration of charitable trust. 5. A unit of the said trust was set up at Perambra within the jurisdiction of Kodakara Panchayat in this State. This unit is represented by the administrative and religious head, Sister Superior which is a transferable religious assignment post. 6. The institution has constructed three buildings for user in terms of the purpose of the institution in 1985. 5. A unit of the said trust was set up at Perambra within the jurisdiction of Kodakara Panchayat in this State. This unit is represented by the administrative and religious head, Sister Superior which is a transferable religious assignment post. 6. The institution has constructed three buildings for user in terms of the purpose of the institution in 1985. It is averred that these buildings are used for religious and charitable activities. The institution includes chappel, study rooms and a place used for sleeping rooms for nuns and teachers. A place is set apart for a kitchen and other incidental facilities. 7. Initially there was a demand of fixation of tax that led the petitioner to approach this court by O. P. 210/84 which are decided (1985 KLT 9) directing the Executive Officer of the Panchayat to hold an enquiry into the nature of the use of the buildings. It is seen that during this period for the years 1983-84 and 1984-85 tax as levied was collected by the Panchayat. Thereafter by Ext. PI, the Executive Officer of the Panchayat by the order dated 14.7.1986 considered the matter by an order. 8. Perusal of the order shows that there are three buildings with a common compound in Ward No. VI of the Panchayat and the three buildings are numbered as 5 64, 5 65 & 566. It is further observed that the Executive Of 11 cer took no steps in the enquiry in view of abonafide impression in reading the orders of this Court and proceeded with the enquiry, thereafter in pursuance of the order of this Court. 9. The enquiry was held and initiated by the personal visit of the Executive Officer on 23.6'.1986. 10. It is contended on behalf of the petitioner that in building No. 564 a nursery school is conducted with regard to the area of 23.87 Sq. Mts. There are 20 students in the school and the school is not recognised by the Government although the School was started in June 1982. It is to be noted that, is an School for imparting education to the nuns. It is also urged that the building is not only used for the school with reference to the area stated therein but for the allied purposes. From the order it is seen that the exemption is granted only with regard to the stated area of 23.87 Sq. Mtrs. It is also urged that the building is not only used for the school with reference to the area stated therein but for the allied purposes. From the order it is seen that the exemption is granted only with regard to the stated area of 23.87 Sq. Mtrs. assessing tax to the rest of the area from the total area of 148.60 Sq. Mtrs. as stated above. 11. With reference to the building No. 565 which is the main building with a total area of 1084.66 Sq. Mtrs. it is seen from the order that there are 8 rooms on the ground floor and two rooms on the upstairs besides a hall on the ground floor of that building. With regard to the user it is stated in the order as a contention of the petitioner that the hall is used as a chappel and other halls and rooms are utilised for various purposes of the convent, illustratively one room is used as guest house, another room i s used for the residence of K. G. Teacher, a third room is used for the Supervisor, fourth room is used for students sleeping hall and fifth room is used as teachers room, sixth room is used as kitchen and dining hall, and seventh room is used as class room, eighth room is used as Parlous room and ninth room is used visiting Professors room and 10th room is used as a prayer hall in the upstairs. 12. It is also referred to and contended before the Executive Officer that there is no outside teacher in the institution and it is used for the purposes of the teachers and for the use of the nuns of the institution. It is specified that all nuns are teaching the students and no special teacher is appointed. It is further referred to that the class room is a class room of students who are the students of nunary. It is al so stated that all rooms are used for the purpose of the residence of the nuns of that institution and for kitchen and dining hall. 13. In the context of this situation referred to above it is observed in the order that the residence of the nuns and the kitchen are not exempted under S.72 of the Act. 13. In the context of this situation referred to above it is observed in the order that the residence of the nuns and the kitchen are not exempted under S.72 of the Act. It is also observed that with regard to the user of the premises of the class room for students trainees of the nuns the said purpose also cannot be treated as an educational purpose of the institution. 14. In fact it is observed that religious teaching, there is no specific course to be followed as in seminaries no prescribed period and no particular course is given only some local pupils are selected and sent to other places for the nunary training in that institution. On the basis of the above observations it is held that (lie user cannot be treated as educational institution. 15. Even the Executive Officer of the Panchayat proceeds to consider the situation of the chapel audits use as a prayer hall only for the inmates of the convent. Vicars are coming to the convent for the purpose of giving Holy mass to the nuns who are residing in the convent, on Monday and Wednesday. It is recorded that on Sunday no mass is given. The Executive Officer has also not applied the provisions of S.72 of the Panchayat Act on the ground that only places of public worship and educational institutions are exempted, holding that the building is neither used for educational purpose nor for public worship and therefore not liable to claim any exemption under the above provisions. 16. It is further observed that the worship is private and education of nursery students is not in the prescribed manner. Even as regards cattle shed it is observed that the exemption can be claimed only if the pi ace i s used for charitable purpose of sheltering of destitute or animals and since the animals are kept for the purpose of the inmates and not for the charitable purposes the claim for exemption on that count is unjustifiable. Ultimately the Executive Officer has fixed the quantum of taxation on the basis of the above reasoning with reference to the particulars thereof stated in the order. 17. The petitioner approached the State Government under S.144(3)(i)(c) of the Kerala Panchayat Act 1960. 18. Although the original, order is in Malayalam, the counsel has submitted an undisputed translation of the said order. 17. The petitioner approached the State Government under S.144(3)(i)(c) of the Kerala Panchayat Act 1960. 18. Although the original, order is in Malayalam, the counsel has submitted an undisputed translation of the said order. The order is mainly based on the report of the Deputy Director of Panchayat. On the basis of which respondent No.2 heard parties on 2.5.1990. Perusal of the said order would show mat (lie real purpose for which the enactment grants exemption has not been considered in the context of the spirit in which it required consideration. The impugned order has accepted whatever is submitted by the Panchayat by observing that the Panchayat has come forward with an offer of reduction of Rs. 300/- in respect of one of the three buildings. The petitioner has approached this court initially by the first petition against notice of the Panchayat issued demanding the tax by the subsequent petition which is considered as the main petition in this judgment (O. P. 5567/90) having a grievance against the manner in which the revision proceedings came to be decided. 19. I have already set out hereinbefore the approach in which the question requires consideration according to law. The user is not only with reference to the actual use of the premises in question but setting apart of the place as a separate for use for no other purposes. The provision also requires consideration of the premises which are reasonably attached to the user in question. They may be used for residence or other purposes connected with the ultimate user. It is also required to be considered that the entire object is in the process of charitable and educational purpose and in the process user of the place for worship, the position requires to be understood meaningfully with reference to the purpose for which tax exemption is enacted under the statute. The charitable purpose also has to be understood in the context of the situation. 20. In my judgment these situations and statutory provisions will have to be meaningfully understood in the context of the spirit of the situation and the spirit of the situation has to be appreciated not with an attitude of a process of collection of taxes but has to be in an attitude of recognising the real spirit of grant of exemption. 21. In my judgment the trust is registered as a charitable trust. 21. In my judgment the trust is registered as a charitable trust. The objects are available through its memorandum of association and I would have to proceed with the avowed object of the trust which is not under the dispute in any manner. The trust is with the object of promoting and performing religious, educational, medical and social sewages as the purpose of the trust. The trust has its unit and its user as a unit will necessarily have to be understood in the context of the object of the trust as originally formed. 22. There is no dispute that all these three buildings which are the subject matter of taxation process are located and situated in a common compound. It will also have to be understood and appreciated that these three buildings are occupied by nuns and other students who are educated in the process of future nunary. From the detailed aspects of the order of Executive Officer it is seen that there is a public prayer and public whorls. There is also a mass and in any judgment the word 'public' would have to be meaningfully understood as related to section of the public, cross section of the public where with reference to that cross section admission is free. In understanding the application of the provision of the section the court cannot loose sight of the fact that it is an educational process administered to nuns for the purpose of future nunary. In my judgment the entire situation as has been described in minute details has to be appreciated in the context of spirit of the situation, separated by the context of attitude to impose tax when in spirit there is a spirit of exemption. The entire institution and the buildings located in the compound in question would have to be understood as such in the context of the spirit of understanding of the above provisions. 23. Learned counsel appearing for the Panchayat tried to place before me as to what is understood by a Convent. It will have to be seen that the institution and its nature has already been described by me from certain situations flowing from the averments relating to the objects Of the trust on the basis of its memorandum of association. The object is apparently clear. It will have to be seen that the institution and its nature has already been described by me from certain situations flowing from the averments relating to the objects Of the trust on the basis of its memorandum of association. The object is apparently clear. According to the learned counsel the word 'convent' means a society of women (called nuns) living apart from others in the service of god in buildings in which they live and work. Restrictive meaning is not the possibility of the situation when the entire description of the activity of the petitioner is available in the laid down matrix hereinbefore. In my judgment the question cannot be and should not be approached with an attitude of taxation process but in the spirit of an understanding, the legislative intention to grant exemption to such activities as are ultimately understood and described under the statutory provisions. For all the above reasons petitions succeed and the consequence i s that it is declared that the premises situate within the compound in question are exempt from taxation under the provisions of S.72 of the Kerala Panchayat Act, 1960 as referred to above. Needless to state that not only that there is no question of containing the process of taxation under the provisions of Kerala Panchayat Act 1960 but (he petitioner would be entitled to refund of the amounts paid by him as the process of taxation is illegal unjustified from the above discussion. In the circumstances, there shall be no order as to costs. Parties are left to suffer their costs.