https://www.taxtmi.com/caselaws?id=781380 Hostel rooms used by working men and women for sleeping, eating and daily living were treated as residential in character because the decisive factor is the occupants' actual end-use, not the owner's business activity. On that basis, commercial rates for property tax, water tax, water charges and electricity charges were held inapplicable. The Court also treated the writ petitions as maintainable despite the statutory appeal because the challenge raised a pure legal question on classification and there was no prior notice before conversion of the tariff, amounting to a breach of natural justice. The impugned demand notices were quashed and the premises directed to be treated as residential units. en-us Fri, 07 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781380 Hostel rooms used by working men and women for sleeping, eating and daily living were treated as residential in character because the decisive factor is the occupants' actual end-use, not the owner's business activity. On that basis, commercial rates for property tax, water tax, water charges and electricity charges were held inapplicable. The Court also treated the writ petitions as maintainable despite the statutory appeal because the challenge raised a pure legal question on classification and there was no prior notice before conversion of the tariff, amounting to a breach of natural justice. The impugned demand notices were quashed and the premises directed to be treated as residential units. Case-Laws Indian Laws Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781380