TMI Blog2019 (11) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... ple. The petitioner has already explained in detail as to how the nominal fee collected from the other people are being used to cover the expenses of medicines and implements as well as for building more and more hospitals. The respondents are not in a position to explain and establish before this Court as to why the hospitals run by the very same petitioner-Trust covered in these writ petitions are to be treated differently to deny the benefit - writ petitions are allowed and the impugned orders are set aside. If any property tax is collected from the petitioner by the respondent-Corporation, the same shall be refunded to the petitioner, within a period of eight weeks from the date of receipt of a copy of this order - decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sist in recruitment and training medical 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 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centers. Apart from the Eye Hospitals at Madurai, Coimbatore, Theni, Tirunelveli, Thuthukudi, the petitioner-Trust also is running Aravind Vision Centers in 36 places all over Tamil Nadu. Since the Trust is a non-profitable Ttrust and the Hospitals are being run from the income collected from the patients, who are less than 35% and the left out amounts after meeting the expenses are added to the corpus fund, which is in turn used for building more and more hospitals as per the objects of the Trust, the petitioner is entitled for exemption from levy of property tax and urban land tax in respect of lands of the Trust under Section 29 of the Tamil Nadu Urban Land Tax Act. Under Section 123 of the Coimbatore City Municipal Corporation Act, 1981 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On the other hand, the learned standing counsel for the respondent/Corporation, after reiterating the contentions raised in the counter affidavit, submitted that the petitioner is not rendering free service in toto and as they are collecting charges from the patients partly, they are not entitled for exemption. 6. Heard both sides and perused the materials placed before this Court. 7. The petitioner is a public charitable Trust and established with yeoman objects 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 educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from payment of property tax in pursuant to the order dated 10.05.1994 passed in W.P.No.3235 of 1985. In respect of the hospitals run by the petitioner at Theni, Allinagaram, The Commissioner, Theni, Allinagaram, himself has granted exemption from payment of property tax through his proceedings dated 21.12.1994. Likewise, in respect of the hospitals run by the petitioner-Trust at Kalapatti Town Panchayat, now merged with Coimbatore Corporation, this Court, by order dated 23.01.2009 passed in W.P.Nos.14414 and 14415 of 1999, set aside the demand notice of property tax and directed the authorities therein to refund the amount already collected from the petitioner-Trust. A careful perusal of the said order of writ Court would show that iden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the other Corporations, were rejected by this Court in W.P.Nos.14414 and 14415 of 1999 and the same has been upheld by the Apex Court. The respondents are not in a position to explain and establish before this Court as to why the hospitals run by the very same petitioner-Trust covered in these writ petitions are to be treated differently to deny the benefit. Thus, I find that the present objections raised by the respondent- Corporation cannot be sustained, more particularly, when there is a statutory benefit provided under Section 123(e) of the Coimbatore City Municipal Corporation Act, 1981, granting general exemption from the property tax to the buildings and lands owned by the charitable hospitals and dispensaries. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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