2017 (9) TMI 282

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....d 06.10.1978. The petitioner purchased vacant land measuring an extent of 37 grounds and 144 square feet at No.232, Race Course, Coimbatore-18 vide Sale Deed dated 28.02.1979. On such purchase, the petitioner and their vendor made joint application in Form No.9 before the second respondent during March 1979 as per the Tamil Nadu Urban Land Tax Act, to transfer the urban land assessment in the name of the petitioner. A notice was sent by the second respondent dated 02.06.1979, directing the petitioner to appear before him and confirm the sale executed by the petitioner's vendors. The petitioner's representatives are stated to have appeared before the second respondent and furnished all information and records that were sought for. ....

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.... Government Order in G.O.Ms.No.1947 dated 17.09.1976, by which the Government exempted the properties owned by the Charitable and Philanthropic, Educational and Religious institution from payment of urban land tax. This Government Order stood amended from time to time imposing various conditions. The application filed by the petitioner during 1996 seeking exemption under Section 29(K) was rejected by the first respondent on 18.04.2002. 4.The petitioner has already challenged the assessment order by filing a writ petition in W.P.No.3082 of 1997, dated 25.02.2005. Subsequently, the said writ petition was disposed of with a direction to the first respondent to dispose of the pending application within three months. Since the plea of exempti....

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.... revised norms and guidelines to be adopted while examining the cases for grant of exemption of urban land tax for charitable and philanthropic organization. One of the conditions which would be relevant for the purpose of this case is contained in paragraph 7(3) of the Government Order, which states that after deducting all the ineviable charges like payment of local taxes, repairs and maintenance etc., the institutions should spent at least 90% of the net income on their objectives and purposes. Such expenditure could be incurred in a block period of three years. 7.The petitioner's case is that the Income-tax records produced by the petitioner would reveal that the said condition has been fulfilled in the relevant assessment order ....

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....ernment Order and the expenditure for the block period of three years is taken into consideration it would be evident that the petitioner complied with the condition laid down for being entitled to exemption. The various charitable activities mentioned by the petitioner has not been disputed, while passing the impugned order. It appears that the property owned by the petitioner wherein the hospital has been established has also been exempted from the levy of property tax by the authorities concerned. The respondents ought to have examined the plea of exemption in a proper manner and not mechanically as had been done in the instant case. Thus, the impugned order deserves to be set aside. 10.Accordingly the writ petition is allowed and the....