https://www.taxtmi.com/caselaws?id=303923 The court ruled in favor of the petitioner, a charitable trust operating a hospital, granting statutory exemption from property tax under Section 123 of the Coimbatore City Municipal Corporation Act. The court held that the hospital's collection of charges from patients did not equate to rent, qualifying it for exemption. Additionally, the court invalidated tax assessments exceeding three years, citing Section 168 of the Act. The petitioner was also allowed to challenge property tax valuations and seek exemption under Section 167. The court quashed the assessments, set aside taxes claimed for certain periods, and granted the petitioner liberty to seek exemption. en-us Wed, 04 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2022 11:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303923 The court ruled in favor of the petitioner, a charitable trust operating a hospital, granting statutory exemption from property tax under Section 123 of the Coimbatore City Municipal Corporation Act. The court held that the hospital's collection of charges from patients did not equate to rent, qualifying it for exemption. Additionally, the court invalidated tax assessments exceeding three years, citing Section 168 of the Act. The petitioner was also allowed to challenge property tax valuations and seek exemption under Section 167. The court quashed the assessments, set aside taxes claimed for certain periods, and granted the petitioner liberty to seek exemption. Case-Laws Indian Laws Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303923