https://www.taxtmi.com/caselaws?id=295845 Municipal property-tax exemption for a hospital requires strict proof that it falls within the statutory category of a charitable hospital and that the exemption conditions are actually met. The Court held that wider tax-law notions of charity were insufficient where the hospital collected room rent and patient fees, kept no convincing records of substantial free treatment, and showed concessional care only for a limited percentage of patients. An earlier municipal resolution could not override the statute. The hospital was therefore not entitled to exemption from property tax. en-us Mon, 15 Mar 2004 00:00:00 +0530 Tue, 22 Jun 2021 16:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295845 Municipal property-tax exemption for a hospital requires strict proof that it falls within the statutory category of a charitable hospital and that the exemption conditions are actually met. The Court held that wider tax-law notions of charity were insufficient where the hospital collected room rent and patient fees, kept no convincing records of substantial free treatment, and showed concessional care only for a limited percentage of patients. An earlier municipal resolution could not override the statute. The hospital was therefore not entitled to exemption from property tax. Case-Laws Income Tax Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295845