AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 940
X X X X Extracts X X X X
X X X X Extracts X X X X
....3.2019. The petitioner is a public religious temple of great antiquity. The deity, Marundeeswarar owns several properties at Thiruvanmiyur, Pallavakkam, Neelankarai and North Chennai that have been endowed unto the temple over the centuries. 2.The petitioner claims that the income derived from the letting out of the lands has been utilized fully for the purposes of the temple. There is no dispute in regard to the ownership of the lands insofar as they form part of the Statutory Property Register that has been maintained by the Hindu Religious and Charitable Endowments Department which oversees the administration and management of the temple. 3.The management of the temple is as per the scheme that was formulated on 22.09.1969. The petitio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cer computes average net income, average net expenditure, average percentage of ULT to the total net income and average percentage of Urban Land Tax to total net expenditure, as follows: Average Net Income Rs.11,66,27,347/- Average Net Expenditure Rs.11,63,63,275/- Average % of ULT of the total Net Income 0.013% Average % of ULT of the total Net Expenditure 0.013% 7.Thus, while accepting the position that there was no diversion of funds and the rental income was being deployed towards temple premises only, the respondent rejects the exemption on the ground that the ULT computed as payable was an insignificant component of the total net expenditure, barely 0.013% of a sum of Rs.11,63,63,275/- which would not cause any undue hard....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hip and is so used. In the present case, the lands in respect of which exemption is sought are admittedly not compliant of the lands referred to in Section 29(c). 11.In this connection, it is relevant to note the finding of the fact recorded by the 1st respondent to the effect that the utilization of funds, that is, the rental income, is only for temple purposes and there has been no diversion thereof. 12.Per contra and for their part, learned counsel for the respondents defend the impugned order arguing that it is in line with the mandate under G.O.Ms.No.1834, Revenue Department, dated 29.10.1983, the latest in a line of Government Orders passed in regard to the grant of exemption. There are certain conditions set out under the aforesaid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en extend to amend the Urban Lands in the City of Madurai and in the Municipal towns of Coimbatore, Tiruchirapalli and Salem besides the Madras City Belt Area. The structure of tax has also undergone changes from time-to-time, the last of such changes been introduced by the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975) which came into effect on and from the 1st July 1975. The objects of the Act are to augment the resources of the State to carry out the Slum Clearance Scheme, for housing schemes relating to low income groups in the State, etc. In the Act, certain concessions have been provided statutorily for educational, religious, charitable and philan thropic institutions by way of exemption from the levy of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xemption should be revisited and reformulated. Taking note of the suggestions of the committee, the criteria for exemption have been revised as follows: "The Government have examined the above recommendations of the Urban Land Tax Exemption Committee and agree with their recommendations. Accordingly, the Government direct that the following revised norms and guidelines, be adopted while examining cases for grant of exemption of Urban Land Tax from educational, religious, charitable and philanthropic institutions: (1) The Institution should have been recognised as Charitable and exemption granted under section 12A(a) of the Income Tax Act, 1961. The institution seeking exemption from the Tamil Nadu Urban Land Tax Act, should be a pub....