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2018 (3) TMI 1289 - HC - Indian LawsCharitable hospital - Property tax on building - exemption from property tax - the second respondent by order dated 17.12.2015, rejected the claim for exemption, for the reason that only 15% of the patients get free treatment and therefore, the petitioner is not a charitable hospital within the meaning of Section 101(e) of the Act. Held that: - There is no allegation against the petitioner that they have violated the conditions of allotment and the Government has not taken any action. Therefore what would be the proper percentage for qualifying for exemption from property tax has to be decided. At best the percentage fixed in G.O.Ms.No.460 would be an indicator. There may be a situation where even offering lesser percentage of free treatment, would still qualify for exemption, because of the specialized type of treatment offered free. Therefore, the percentage should not be misunderstood as purely a numerical figure. The respondent Corporation should take note of all the above observations how the Courts have approached the matter what other statute say and then examine the plea of the petitioner. Though the petitioner seeks for a positive direction to grant exemption, such relief cannot be granted in a Writ Petition under Article 226 of the Constitution of India, as it requires thorough and deep scrutiny of the various documents and records that the petitioner will produce. Therefore, necessarily matter has to be remanded to the respondent corporation for fresh consideration. Petition allowed by way of remand.
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