https://www.taxtmi.com/caselaws?id=357629 A charitable hospital that had earlier been treated as exempt from property tax under the Tamil Nadu District Municipalities Act could not be denied consideration of that exemption merely because the area later came within Corporation limits. The Court noted that the Corporation had acknowledged the earlier exemption, and held that the exemption claim had to be examined on the basis of the institution's charitable character, the materials produced, and the actual use of the property. The authority was required to inspect the premises, consider the documents and representations, and decide the claim afresh in a holistic manner. The impugned demand was set aside and the matter remitted for fresh consideration. en-us Thu, 07 Dec 2017 00:00:00 +0530 Mon, 26 Mar 2018 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357629 A charitable hospital that had earlier been treated as exempt from property tax under the Tamil Nadu District Municipalities Act could not be denied consideration of that exemption merely because the area later came within Corporation limits. The Court noted that the Corporation had acknowledged the earlier exemption, and held that the exemption claim had to be examined on the basis of the institution's charitable character, the materials produced, and the actual use of the property. The authority was required to inspect the premises, consider the documents and representations, and decide the claim afresh in a holistic manner. The impugned demand was set aside and the matter remitted for fresh consideration. Case-Laws Indian Laws Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357629