order was passed. It was categorically found in Exhibit P8 , relying on the report, that major portion of the building is used for the accommodation of the female staff of the Company and that facilities for canteen, places for washing, drying and storing of cloths, dormitory with beds and lockers, etc. are also provided. The canteen so provided also was not one which is mandatorily required under the Factories Act and is one attached to the hostel wherein the female employees are housed. The Government also relied on the advertisements made by the petitioner as revealed from the report of the Tahsildar. The Government having examined the facts in detail with the records, found that the building does not have the facilities as provided under Sections 42 to 48 of the Factories Act and is clearly a hostel, which does not come under the exemption clause. This Court had also in Exhibit P5 specifically held that a hostel building for accommodating the employees of the petitioner would not be eligible for exemption from building tax. In such circumstances, this Court does not find any reason to interfere
