https://www.taxtmi.com/caselaws?id=25185 Exemption from building tax under the Kerala Panchayat Act turns on the statutory use of the building and its income. An auditorium attached to a temple was held not exempt because it was used for marriages, dramas and similar functions, and those uses were not shown to be connected with public worship; applying its income to temple purposes did not satisfy section 72(1)(b). For a sathram or choultry, the relevant enquiry is whether no rent is charged or the rent is applied exclusively to charitable purposes; the quantum of rent is not decisive. The charitable nature of the institution and use of income required reconsideration on the correct statutory basis. en-us Thu, 17 Sep 1987 00:00:00 +0530 Mon, 25 Jan 2010 18:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25185 Exemption from building tax under the Kerala Panchayat Act turns on the statutory use of the building and its income. An auditorium attached to a temple was held not exempt because it was used for marriages, dramas and similar functions, and those uses were not shown to be connected with public worship; applying its income to temple purposes did not satisfy section 72(1)(b). For a sathram or choultry, the relevant enquiry is whether no rent is charged or the rent is applied exclusively to charitable purposes; the quantum of rent is not decisive. The charitable nature of the institution and use of income required reconsideration on the correct statutory basis. Case-Laws Income Tax Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25185