https://www.taxtmi.com/caselaws?id=303941 Property tax exemption under the New Delhi Municipal Council Act, 1994 is confined to premises, or identifiable portions of them, that are exclusively occupied and used for charitable purposes; where a portion is rented out, Section 62 withdraws the exemption for that portion and treats it as separately taxable, regardless of whether the rent supports charitable objects. The scheme also does not permit an ad hoc exemption for a single assessee: Section 72(1)(e) only enables amendment of the assessment list after an exemption is otherwise granted, while Section 124 authorises exemption only by resolution for a class of persons, property, or goods. Class-based exemption may still be sought from the Council. en-us Mon, 28 Apr 2003 00:00:00 +0530 Fri, 26 Aug 2022 09:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303941 Property tax exemption under the New Delhi Municipal Council Act, 1994 is confined to premises, or identifiable portions of them, that are exclusively occupied and used for charitable purposes; where a portion is rented out, Section 62 withdraws the exemption for that portion and treats it as separately taxable, regardless of whether the rent supports charitable objects. The scheme also does not permit an ad hoc exemption for a single assessee: Section 72(1)(e) only enables amendment of the assessment list after an exemption is otherwise granted, while Section 124 authorises exemption only by resolution for a class of persons, property, or goods. Class-based exemption may still be sought from the Council. Case-Laws Indian Laws Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303941