Case Law Details
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 medical work and two, some of the buildings attached to, and part of the College.
Conclusion- With regard to CHAD property it is held that, I agree with the petitioner that it is entitled to the exemption claimed. Whereas, for second property i.e., the buildings comprised in the educational institution, it is held that, the Statute as it stands post amendment in 1994 militates against such claim, amendment, Section 123(c). Accordingly, it is held that the petitioner is not entitled to exemption from property tax in regard to the college building.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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