https://www.taxtmi.com/caselaws?id=303923 A charitable hospital was held entitled to property tax exemption under Section 123(e) because patient payments for treatment were not treated as rent and did not defeat the statutory benefit. Escaped property tax reassessment under Section 168 was confined to the three-year limitation period, so demands for earlier periods were time-barred. The assessment relating to the hospital was quashed, and the earlier portion of the tax demand was set aside, with liberty to seek exemption before the competent authorities. 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 A charitable hospital was held entitled to property tax exemption under Section 123(e) because patient payments for treatment were not treated as rent and did not defeat the statutory benefit. Escaped property tax reassessment under Section 168 was confined to the three-year limitation period, so demands for earlier periods were time-barred. The assessment relating to the hospital was quashed, and the earlier portion of the tax demand was set aside, with liberty to seek exemption before the competent authorities. Case-Laws Indian Laws Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303923