https://www.taxtmi.com/caselaws?id=284687 Property-tax exemption for Government-owned or aided educational buildings and hostels may be restricted to institutions funded, maintained, controlled and audited through public resources. Government-financed properties form a distinct class because the exemption operates as a privilege linked to public expenditure. Self-financing educational institutions are privately managed, maintained from their own resources, charge higher fees and are not subject to equivalent governmental financial control. Their regulatory framework does not make them comparable with Government-owned or aided institutions for exemption purposes. This classification is based on intelligible differentia and does not violate the equality guarantee under Article 14. en-us Wed, 18 Nov 2015 00:00:00 +0530 Wed, 04 Dec 2019 10:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284687 Property-tax exemption for Government-owned or aided educational buildings and hostels may be restricted to institutions funded, maintained, controlled and audited through public resources. Government-financed properties form a distinct class because the exemption operates as a privilege linked to public expenditure. Self-financing educational institutions are privately managed, maintained from their own resources, charge higher fees and are not subject to equivalent governmental financial control. Their regulatory framework does not make them comparable with Government-owned or aided institutions for exemption purposes. This classification is based on intelligible differentia and does not violate the equality guarantee under Article 14. Case-Laws Indian Laws Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284687