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2022 (9) TMI 940 - HC - VAT and Sales TaxEligibility for exemption in terms of the provisions of the Tamil Nadu Urban Land Tax Act, 1966 - income derived from the letting out of the lands, utilized fully for the purposes of the temple - section 27 of Tamil Nadu Urban Land Tax Act, 1966 - rejection of exemption solely on the ground that no undue hardship is caused to the petitioner by calling upon it to remit tax - HELD THAT:- With the recognition of, and exemption granted to religious institutions by virtue of the authority under Section 27 of the Act, there is a presumption that the payment of Urban Land Tax causes undue hardship to them. The authority has erred in revisiting the aspect of undue hardship, as it has been taken none of the accepted by the State in the aforesaid Government Order. There is no other reason for the denial of exemption and the impugned order is thus set aside. Grant of exemption - HELD THAT:- G.O.Ms.No.1834, Revenue Department, dated 29.10.1983 was passed taking note of the suggestions of the Urban Land Tax Exemptions Committee constituted under G.O.Ms.No.461, Revenue Department, dated 17.03.1983, as it was felt that the criteria for grant of exemption should be revisited and reformulated - Since admittedly, R1 has lost sight of the applicable G.O. and has rejected the claim of exemption on an erroneous premise, while setting aside the order, the petitioner is permitted to appear before the Authority on 25.07.2022 without awaiting any further notice with a copy of the financial records (though the same are already on record) as well as any other documents for establishing its entitlement for exemption. Petition disposed off.
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