Meaning of choultry under municipal tax law excludes a commercial lodging-house and shopping complex, defeating property tax exemption.

Property tax exemption under section 101(1)(c) depends on the building itself qualifying as a "choultry"; it is not enough that its rent or income is applied for charitable purposes. The term must be given its ordinary, common parlance meaning as a satram or a place ordinarily provided free of rent or at a very moderate rent. A modern lodging house combined with a commercial shopping complex does not satisfy that description. On that basis, the building was not entitled to exemption from property tax, and the municipal assessment was upheld.

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Issues: Whether a shopping complex-cum-lodging house answers the description of a "choultry" within section 101(1)(c) of the Municipalities Act so as to qualify for exemption from property tax.

Analysis: Exemption under section 101(1)(c) depends first on the building being a "choultry"; it is not enough that the rent is applied for charitable purposes. The term "choultry" must be understood in its ordinary, common parlance sense, as a "satram" or a place ordinarily given free of rent or let at a very moderate rent. A modern lodging house combined with a commercial shopping complex does not fall within that meaning.

Conclusion: The building was not a "choultry" and was not entitled to exemption from property tax under section 101(1)(c); the challenge to the municipal assessment failed.

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