Working men/women’s hostels were residential properties & couldn’t be taxed at commercial rates

M. Divya Vs Senior Revenue Officer (Madras High Court) Conclusion: Hostel properties used as residences by inmates could not be treated as commercial properties. The levy of property tax, water tax, water charges and electricity charges under commercial tariff was unsustainable. Assessee’s properties must be treated as residential premises and residential tariff was to be applied. Held: Assessee  owned and operated hostels providing accommodation to working men and women belonging to economically weaker sections who used the hostel rooms as sleeping apartments after work. Authorities tr...