https://www.taxtmi.com/caselaws?id=304334 The Madras HC interpreted Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 to mean that buildings used for educational purposes, including attached hostels and libraries, are exempt from house tax on the plain wording of the rule. The Court held that the exemption is based on educational use alone and is not limited to charitable institutions or defeated by fee collection, hostel charges, recognition, affiliation, or the absence of unrestricted public access; the proviso on rent does not narrow the main educational-purpose exemption. The demand for property tax on such buildings was therefore set aside. en-us Mon, 07 Jan 2008 00:00:00 +0530 Wed, 21 Sep 2022 17:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304334 The Madras HC interpreted Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 to mean that buildings used for educational purposes, including attached hostels and libraries, are exempt from house tax on the plain wording of the rule. The Court held that the exemption is based on educational use alone and is not limited to charitable institutions or defeated by fee collection, hostel charges, recognition, affiliation, or the absence of unrestricted public access; the proviso on rent does not narrow the main educational-purpose exemption. The demand for property tax on such buildings was therefore set aside. Case-Laws Indian Laws Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304334