Property tax exemption not available to college building

Christian Medical College Vellore Association Vs Government of Tamil Nadu (Madras High Court) Facts- The petitioner is a society registered in terms of the Societies Registration Act managing and administering the Christian Medical College and Hospital at Vellore. The challenge in this Writ Petition is to an order passed by the respondent – Assistant Commissioner, Zone – III demanding property tax in respect of two buildings owned by the petitioner. The two properties in respect of which exemption is sought are, one, the CHAD, which is part of the hospital and is engaged admittedly in ...