TIRUCHIRAPALLI CITY CORPORATION BY ITS COMMISSIONER Vs. CHURCH OF SOUTH INDIA TRUST ASSOCIATION, TIRUCHIRAPALLI THANJAVUR AND ANOTHER

JUDGEMENT

(1.) This appeal is preferred against the order dated 17-4-1996 passed by the learned single Judge, allowing the writ petition and quashing the proceedings of the Municipal Commissioner, Tiruchirapalli, in A.6.Na.Ka.Mu.33615 of 1992 dated 13-10-1992 and further directing the Municipal Commissioner to grant exemption as regards the buildings used for hospital purposes, within a period of two months.

(2.) Learned single Judge has followed a Division Bench decision of this Court in S.N.R. Sons Charitable Trust Vs. The Commissioner, Coimbatore City Municipal Corpn. 1993 (2) MLJ 154. In that decision, the similar provisions contained in Sec. 123(e) of the Coimbatore Municipal Corporation Act. corresponding, to section 33(a) of the Tamil Nadu, District Municipalities Act, with which we are concerned in this case, have been considered. It has been held in that case that:

(3.) Similarly, in the case on hand, the proviso to sub-section (1) of Sec. 83 states that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses. Clause (e) of sub-section (1) of Sec. 83 of the Tamil Nadu District Municipalities Act, 1920 (hereinafter referred to as the Act), exempts from the property tax the buildings belonging to charitable hospitals and dispensaries. That being so, the fact that the patients who occupy the rooms, pay the bed charges and also the charges for occupation of the room during the period of their treatment, cannot be equated to the rent in the usual sense of the term.