Under the Kerala Building Tax Act 1975, does the Explanation to Section 3(1) confine "charitable purpose" to relief of the poor and free medical relief?

No. The Explanation uses the expression "includes", and when a statute uses that expression the elucidation is not intended to be exhaustive. Relief of the poor and free medical relief are therefore not exhaustive of the content of charitable purpose.

Kerala Building Tax Act, 1975 — s.3(1) — s.3(1)(b) — Explanation — Exemption — Charitable purpose — "includes" and "means" — Principal use — Precedent overruled — Kerala Building Tax Act, 1975 — s.3(1) — Explanation — charitable purpose not exhaustive — Held: Where the Explanation says that "charitable purpose" includes relief of the poor and free medical relief, the expression is not confined to those two heads. When a statute uses the expression "includes", the elucidation is not intended to be exhaustive. (¶4) Kerala Building Tax Act, 1975 — s.3(1) — "include" conflated with "means" — earlier decision overruled — Held further: A construction that reads the Explanation as meaning that charitable purpose is only relief of the poor and free medical relief conflates the word "include" with "means". SH Medical Centre Hospital is overruled to that extent. (¶6, 10) Kerala Building Tax Act, 1975 — s.3(1)(b) — "principally" — dominant substantive use — Held further: The expression "principally" conveys that which is the dominant purpose, and principal use refers to the dominant substantive use as distinguished from an ancillary use; that interpretation does not call for interference. (¶9) Kerala Building Tax Act, 1975 — s.3(1) — decision resting on an overruled reading — remand — Held further: A High Court judgment which rests only on the overruled reading must be set aside and the writ appeal restored to its file, keeping the factual analysis open. Reference answered; appeal disposed of. (¶11, 12)

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