https://www.taxtmi.com/caselaws?id=389217 Property tax exemption for educational buildings may be confined to government-owned, aided, or government-financed institutions without violating equality guarantees where the classification rests on an intelligible differentia and rationally advances the exemption's object. Government and aided institutions may be treated differently from self-financing institutions because of their public functions and financial and administrative constraints. Assessment orders, demand notices, and recovery measures require a clear basis for tax and interest computation so that statutory remedies against quantification can be pursued. Fresh assessment and demand proceedings may therefore be required where that computation basis is not stated. en-us Fri, 15 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 10:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389217 Property tax exemption for educational buildings may be confined to government-owned, aided, or government-financed institutions without violating equality guarantees where the classification rests on an intelligible differentia and rationally advances the exemption's object. Government and aided institutions may be treated differently from self-financing institutions because of their public functions and financial and administrative constraints. Assessment orders, demand notices, and recovery measures require a clear basis for tax and interest computation so that statutory remedies against quantification can be pursued. Fresh assessment and demand proceedings may therefore be required where that computation basis is not stated. Case-Laws Indian Laws Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389217