1989 (2) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner-society that no tax could be levied on its building as it was a society for a charitable purpose and entitled to exemption under subsection (4) of section 115 of the Act. The society runs a school called the Green Field School and the tax in question has been levied on the school building. A general tax is levied under clause (d) of sub-section (1.) of section 114 of the Act. The petitioner-society contends that no general tax under the Act could be levied as it was exempt from any such taxation under sub-section (4) of section 115 of the Act. It appears that, against the impugned order, a suit was also filed which was withdrawn "with liberty to take action before the forum which is competent to hear the subject-matter of the am....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d under the Societies Registration Act and was an independent legal entity. It was an affiliated college of the Delhi University and it was run entirely with the grants given by the University Grants Commission and the Delhi Administration. At our instance, Mr. Bhasin brought on record the balance-sheets of the school for the years 1981 to 1987-88 and that of the society for the years from 1978-79 to 1984-85. It was stated that the balance-sheets of the petitioner-society for subsequent years were not ready. If reference is made to the income and expenditure account of the school for the year ending March 31, 1988, it would be seen that the school has collected Rs 25,35,900.66 as fees and has given a contribution of Rs. 17,148.60 to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resent case. In that case, the petitioner was running a hospital and there was no dispute that the society in that case was supported by voluntary contributions. This is not the case here. In answer to our query as to what tuition fee a student of class V of the petitioner's school was paying, we were told that it was Rs. 180 per month while a student of class V in an aided school paid Rs. 18 only. Merely because the petitioner-society is not distributing profits or is applying the profits earned from running of the school on construction of school building is not enough for it to claim exemption. It has to be shown that the petitioner-society is supported wholly or in part by voluntary contributions. The learned Deputy Assessor and Collect....