petitioner. The petitioner owns three buildings in the premises. The main building put up by the petitioner was supposedly used for imparting residential training to students who joined the congregation for the preliminary course of priesthood after finishing their 10th standard. The said building consisted of a library, chapel, class rooms, study halls, residential rooms, kitchen, dining room and a hall for conducting retreat etc. The case of the petitioner was that the entire building was used for religious and educational purposes. The 2nd building that was constructed by the petitioner was used for running a registered SSI Unit for manufacturing fruit juice, syrup and jams. The 3rd building was used as a cattle shed/farm house. The claim of the petitioner for exemption in respect of the three buildings was considered by the 1st respondent in Ext.P8 order. In respect of the 1st building, the 1st respondent found that the plinth area pertaining to the library, car porch, stairs and associated regions, chapel and that portion of the class rooms, study hall, residential rooms, kitchen, dining room etc., that was used for educational purposes would be entitled to exemption. It was, accordingly that out of a total plinth area of 1389.77 sq.mtrs. exemption was granted in respect of 274.46 sq.mtrs. + 226.03 sq. mtrs. (500.49
