https://www.taxtmi.com/caselaws?id=295847 A charitable hospital building fell within the property-tax exemption for charitable hospitals under the Tamil Nadu District Municipalities Act, because the decisive test was its actual charitable use rather than any commercial character assigned to incidental medical or hostel charges. The court held that such collections did not become rent or convert the occupation into a taxable commercial use, and the respondents failed to substantiate the levy despite repeated opportunities. The demand notice and the resolution rejecting exemption were therefore quashed, and the amounts collected during the interim order were directed to be refunded. en-us Fri, 23 Jan 2009 00:00:00 +0530 Tue, 22 Jun 2021 17:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295847 A charitable hospital building fell within the property-tax exemption for charitable hospitals under the Tamil Nadu District Municipalities Act, because the decisive test was its actual charitable use rather than any commercial character assigned to incidental medical or hostel charges. The court held that such collections did not become rent or convert the occupation into a taxable commercial use, and the respondents failed to substantiate the levy despite repeated opportunities. The demand notice and the resolution rejecting exemption were therefore quashed, and the amounts collected during the interim order were directed to be refunded. Case-Laws Indian Laws Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295847