9911796707
TMI Blog2019 (11) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of property tax. 2. The case of the petitioner, in short, is as follows: The petitioner is a Charitable Trust, formed in the year 1977. The objects of the Trust are as follows: (i) To establish or run Hospitals, surgical homes, health clinics, nursing homes, dispensaries, homes for the old and disabled and handicapped persons and institution of Medical research and other similar institutions as it would give teaching and educating medical and surgical treatment, care, cure, recuperation and other advantages to alleviate the sufferings of mankind, (ii) to take over any existing institutions of the kind referred to above and conduct, run, maintain, develop, extend and improve the same, (iii) to promote and carry on research in dise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unelveli and Coimbatore. In respect of Coimbatore Aravind Eye Hospital, The order dated 23.01.2009, passed in W.P.Nos.14414 and 14415 of 1997 was confirmed by the Apex Court in S.L.P.(C) Nos.22178 etc., dated 13.01.2014. In respect of the property, where, Aravind Eye Hospital is functioning in Theni, the concerned Executive Authority himself has granted exemption from levy of property tax. The petitioner-Trust is also exempted from income tax as well, as a Charitable Institution. The petitioner-Trust treats 65% of its patients either totally free or on nominal charge to cover the expenses of the medicines and implements used. The income of the Trust is from the patients, who are charged and the said money is entirely put back into the Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not entitled for any exemption as claimed in these writ petitions. Thus, only persons running charitable hospitals and dispensaries are entitled for exemption from payment of property tax under Section 123(e) of the Coimbatore City Municipal Corporation Act. 4. Mr. P. Srinivas, learned counsel for the petitioner, after reiterating the above contention raised in the affidavits filed in support of these writ petitions, invited this Court's attention to various orders passed in respect of the very same Trust granting exemption to its hospitals running at various places. Therefore, he submitted that the respondent-Corporation are not justified in refusing to grant exemption in these cases. He also invited this Court's attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other staff for any such institution, (v) To equip any of the institutions referred to above with necessary beds, machinery, equipment, accessories and instruments, to purchase or acquire necessary drugs, medicines necessary for the maintenance and running of such institutions, and to provide for medical aid and food in such institutions for deserving and needy patients and (vi) To do all acts and deeds or lawful things as are incidental to or necessary and conducive to the attainment of the above objections or any of them provided, however, nothing hereinafter shall be deemed to include any object or purpose which is not a "Charitable Purpose" within the meaning of Section 2(15) of the Indian Income Tax Act, 1961. 8. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court, by order dated 13.01.2014, dismissed those petitions. 9. From the above stated facts and circumstances, more particularly, in view of the orders passed by this Court in respect of the hospitals run by the very same petitioner-Trust, at different places in Tamil Nadu, it is evident that the petitioner is entitled to get the very same benefit in respect of their hospitals being run at Coimbatore as well as Salem. The respondents are not justified in refusing to grant such relief to the petitioner simply by stating that the petitioner-Trust are rendering free services only to 65% and by collecting fee from the other people. The petitioner has already explained in detail as to how the nominal fee collected from the other people are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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