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2017 (9) TMI 282 - MADRAS HIGH COURTGrant of exemption from the levy of urban land tax - 90% of the petitioner-trust income has not been spent for the objects of the trust - Held that:- The petitioner's specific case is that when they have fulfilled the condition imposed in the Government Order and the expenditure for the block period of three years is taken into consideration it would be evident that the petitioner complied with the condition laid down for being entitled to exemption. The various charitable activities mentioned by the petitioner has not been disputed, while passing the impugned order. It appears that the property owned by the petitioner wherein the hospital has been established has also been exempted from the levy of property tax by the authorities concerned. The respondents ought to have examined the plea of exemption in a proper manner and not mechanically as had been done in the instant case. Thus, the impugned order deserves to be set aside. Writ petition is allowed and the impugned order is quashed and the matter is remanded to the first respondent for fresh consideration who shall afford an opportunity of personal hearing to the authorized representatives of the petitioner, peruse all the documents and take a fresh decision on merits and in accordance with law, uninfluenced by any observations made in the earlier proceedings or order. It is submitted that the petitioner has deposited 50% of the demand as a condition precedent for grant of stay. The said deposit shall remain as such and it shall abide by the orders to be passed by the first respondent in terms of the above directions. Till fresh decision is taken, the respondent shall not raise any fresh demand on the petitioner.
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