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2018 (3) TMI 1332 - HC - Indian LawsCharitable Institution - exemption from property tax - Section 83(1)(a) of the Tamil Nadu District Municipalities Act, 1920. Held that: - issue as to how the claim for exemption has to be considered was dealt with by this Court in the case of Sundaram Medical Foundation, vs. The Commissioner Corporation of Chennai & others [2018 (3) TMI 1289 - MADRAS HIGH COURT]. In the said case also, it was a hospital, claimed to be doing charitable activity and the land on which the hospital has been constructed was given by the Government at a concessional rate. It was held in the case that hough as a charitable hospital, the building may be entitled to benefit of exemption, the availability of such exemption, is further qualified by the proviso with regard to building or land from which rent is payable by the person using it. Thus, considering the scope of exemption and with reference to the buildings and other cases, it was held that the building or property cannot at all be let out for rent and that perhaps is the reason why they have not been included in the proviso, excepting cases falling under clause (a),(b) and (c) of the Section 123 of the said Act. The petitioner's case stand in a better footing on account of the exemption under the provisions of the District Municipalities Act. Petition allowed.
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