https://www.taxtmi.com/caselaws?id=285492 Words in a statute are ordinarily given their technical legal meaning unless the context shows a contrary intention. Construing section 94 of the Melbourne and Metropolitan Board of Works Act 1915, the Privy Council held that the phrase "charitable institutions" was confined by the surrounding text, which focused on public bodies, municipal purposes, and institutions connected with municipal authorities. On that reading, the exemption applied only to charitable institutions of a municipal or publicly supported character. An institution conducted by trustees and not owned or controlled by a municipality, although charitable in law, did not fall within the provision. The claimed exemption was therefore unavailable. en-us Mon, 15 Oct 1928 00:00:00 +0530 Sat, 18 Jan 2020 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285492 Words in a statute are ordinarily given their technical legal meaning unless the context shows a contrary intention. Construing section 94 of the Melbourne and Metropolitan Board of Works Act 1915, the Privy Council held that the phrase "charitable institutions" was confined by the surrounding text, which focused on public bodies, municipal purposes, and institutions connected with municipal authorities. On that reading, the exemption applied only to charitable institutions of a municipal or publicly supported character. An institution conducted by trustees and not owned or controlled by a municipality, although charitable in law, did not fall within the provision. The claimed exemption was therefore unavailable. Case-Laws Indian Laws Mon, 15 Oct 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285492