https://www.taxtmi.com/caselaws?id=25068 Property tax exemption under section 101(1)(c) depends on the building itself qualifying as a "choultry"; it is not enough that its rent or income is applied for charitable purposes. The term must be given its ordinary, common parlance meaning as a satram or a place ordinarily provided free of rent or at a very moderate rent. A modern lodging house combined with a commercial shopping complex does not satisfy that description. On that basis, the building was not entitled to exemption from property tax, and the municipal assessment was upheld. en-us Wed, 08 Jun 1988 00:00:00 +0530 Mon, 25 Jan 2010 11:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25068 Property tax exemption under section 101(1)(c) depends on the building itself qualifying as a "choultry"; it is not enough that its rent or income is applied for charitable purposes. The term must be given its ordinary, common parlance meaning as a satram or a place ordinarily provided free of rent or at a very moderate rent. A modern lodging house combined with a commercial shopping complex does not satisfy that description. On that basis, the building was not entitled to exemption from property tax, and the municipal assessment was upheld. Case-Laws Income Tax Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25068