https://www.taxtmi.com/caselaws?id=427995 The Madras HC held that a temple's request for exemption from urban land tax could not be rejected merely because the tax burden was small compared with its expenditure, where the rental income was undisputedly applied only for temple purposes and there was no diversion of funds. Once religious institutions had been recognised as a class eligible for exemption under the State's policy and governing Government Orders, the authority had to decide the claim under those criteria and the statutory power under section 27 of the Tamil Nadu Urban Land Tax Act, 1966. Section 29(c) was inapplicable because the lands were not actually used for public worship. The rejection was set aside and the matter remitted for fresh consideration. en-us Fri, 15 Jul 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427995 The Madras HC held that a temple's request for exemption from urban land tax could not be rejected merely because the tax burden was small compared with its expenditure, where the rental income was undisputedly applied only for temple purposes and there was no diversion of funds. Once religious institutions had been recognised as a class eligible for exemption under the State's policy and governing Government Orders, the authority had to decide the claim under those criteria and the statutory power under section 27 of the Tamil Nadu Urban Land Tax Act, 1966. Section 29(c) was inapplicable because the lands were not actually used for public worship. The rejection was set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427995