No exemption to Hospital building from tax payment for mere affiliation with educational institute

Brief Facts of the Case :- The appellants claim that they are running a College of Nursing as also a School of Nursing offering educational courses leading to the degree of B.Sc.Nursing and Sc.Nursing and that as is imperatively necessitated under the Regulations issued by the Nursing Council of India, they have to have a 120-150 bedded parent/affiliated hospital for each programme as an essential clinical facility. They assert that they are thus obligated to run a hospital by name Sanjoe Hospital which they maintain is the parent hospital as required under the Regulations and that since the s...