https://www.taxtmi.com/caselaws?id=295846 Hospital charges, bed charges and allied service fees collected from patients were held not to constitute "rent" under the proviso to Section 123(3) of the Coimbatore City Municipal Corporation Act. The court reasoned that property tax is assessed on annual value with reference to gross annual rent, but the exemption for charitable hospitals is denied only where rent is payable for the premises. Itemised payments for treatment, medicines, tests, nursing, maintenance and utilities did not create a landlord-tenant relationship or a demise of the premises. The hospital therefore remained entitled to property tax exemption, and the denial of exemption was unsustainable. en-us Tue, 25 Aug 1992 00:00:00 +0530 Tue, 22 Jun 2021 16:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295846 Hospital charges, bed charges and allied service fees collected from patients were held not to constitute "rent" under the proviso to Section 123(3) of the Coimbatore City Municipal Corporation Act. The court reasoned that property tax is assessed on annual value with reference to gross annual rent, but the exemption for charitable hospitals is denied only where rent is payable for the premises. Itemised payments for treatment, medicines, tests, nursing, maintenance and utilities did not create a landlord-tenant relationship or a demise of the premises. The hospital therefore remained entitled to property tax exemption, and the denial of exemption was unsustainable. Case-Laws Income Tax Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295846