https://www.taxtmi.com/caselaws?id=295862 Charitable hospitals are not entitled to automatic exemption from property tax under Section 122(e) of the Madurai City Municipal Corporation Act, 1971; the exemption depends on factual verification by the assessing authority, including whether the proviso applies where rent is payable by users. Charges collected from patients do not by themselves amount to rent, but receipts from patients and other income such as canteen and parking collections must be examined on the materials furnished by the assessee. The proper course is for the institution to file objections or revision with supporting evidence, after which the Corporation must inspect the premises and decide the exemption claim in accordance with law. Demand notices are not to be quashed straightaway on the assumption of automatic exemption. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 23 Jun 2021 10:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295862 Charitable hospitals are not entitled to automatic exemption from property tax under Section 122(e) of the Madurai City Municipal Corporation Act, 1971; the exemption depends on factual verification by the assessing authority, including whether the proviso applies where rent is payable by users. Charges collected from patients do not by themselves amount to rent, but receipts from patients and other income such as canteen and parking collections must be examined on the materials furnished by the assessee. The proper course is for the institution to file objections or revision with supporting evidence, after which the Corporation must inspect the premises and decide the exemption claim in accordance with law. Demand notices are not to be quashed straightaway on the assumption of automatic exemption. Case-Laws Indian Laws Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295862