https://www.taxtmi.com/caselaws?id=303942 Property tax exemption for a charitable hospital under Section 101(e) of the Chennai City Municipal Corporation Act, 1919 depends on strict proof that the institution is in fact run predominantly for charitable medical relief. Its trust objects or some free treatment are not enough; the actual mode of functioning, including whether it mainly serves poor, needy and deserving patients, is decisive. Substantial fee-based treatment, competitive ward rates and only limited free care indicate that the hospital does not satisfy the statutory test. On the stated facts, the claim for exemption failed. en-us Mon, 26 Apr 2021 00:00:00 +0530 Fri, 26 Aug 2022 10:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303942 Property tax exemption for a charitable hospital under Section 101(e) of the Chennai City Municipal Corporation Act, 1919 depends on strict proof that the institution is in fact run predominantly for charitable medical relief. Its trust objects or some free treatment are not enough; the actual mode of functioning, including whether it mainly serves poor, needy and deserving patients, is decisive. Substantial fee-based treatment, competitive ward rates and only limited free care indicate that the hospital does not satisfy the statutory test. On the stated facts, the claim for exemption failed. Case-Laws Indian Laws Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303942