SPECIAL OFFICER AND COMMISSIONER Vs. HINDU MISSION HOSPITAL

JUDGEMENT

(1.) THE appeal is directed against the order dated 22.1.2002 made in W.P.No.10472 of 1995 quashing the demand of property tax by the appellant Corporation by proceedings dated 16.5.1995 and forbearing them from collecting any property tax in receipt of the Hindu Mission Hospital, A74, Anna Nagar Main Road, THEnnur, Trichy.

(2.) THE case of the respondent Hospital, in brief, is that the Hindu Mission is a registered Society under the Tamil Nadu Societies Registration Act bearing registration No.49/78. THErefore, the same is a public charitable and non profitable and non commercial institution, as recognised by the Income tax Department by granting exemption under Section 80G of the Income Tax Act.

(3.) AT this juncture, it would be befitting to refer the interpretation of word 'shall".