https://www.taxtmi.com/caselaws?id=357586 Property tax exemption under Section 101(e) of the Chennai City Municipal Corporation Act, 1919 depends on whether the building is used as a charitable hospital or dispensary, assessed on the institution's objects, functioning, income application and overall charitable character. A rigid percentage-based test is not prescribed, so limited free treatment by itself cannot determine entitlement. The hospital here had been allotted land subject to charitable conditions, and the record showed no Government action for breach of those conditions. The Corporation's rejection, based mainly on the 15% free-treatment figure without a holistic enquiry, was unsustainable, and the matter had to be reconsidered afresh by the competent authority. en-us Tue, 08 Aug 2017 00:00:00 +0530 Mon, 26 Mar 2018 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357586 Property tax exemption under Section 101(e) of the Chennai City Municipal Corporation Act, 1919 depends on whether the building is used as a charitable hospital or dispensary, assessed on the institution's objects, functioning, income application and overall charitable character. A rigid percentage-based test is not prescribed, so limited free treatment by itself cannot determine entitlement. The hospital here had been allotted land subject to charitable conditions, and the record showed no Government action for breach of those conditions. The Corporation's rejection, based mainly on the 15% free-treatment figure without a holistic enquiry, was unsustainable, and the matter had to be reconsidered afresh by the competent authority. Case-Laws Indian Laws Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357586