INSTITUTE OF FRANCISCAN MISSIONARIES OF MARY Vs. STATE OF TAMIL NADU, REP BY ITS COMMISSIONER & SECRETARY, REVENUE DEPARTMENT, FORT ST GEORGE, MADRAS

JUDGEMENT

(1.) Heard Sr.M.B.Dominique, learned counsel for the petitioner and Mr.J.Pothiraj, learned Special Government Pleader for the respondents.

(2.) The petitioner is a society, by name Institute of Franciscan Missionaries Mary, represented by its Secretary, which has its campus at Thiruchirappalli. The petitioner Society is registered under the Society's Registration Act and under Section 12 A of the Income Tax Act, and the payments made to the petitioner Society are exempt from payment of income tax. The petitioner society has established a Hospital, a Nursing School, a College of Nursing and a Health Centre in Nagamangalam Village, Alandur Panchayat, Trichy District. When this writ petition was filed in the year 2008, the petitioner would state that the Society is running 60 health centres in and around Trichy and the said hospital was opened in the year 1945, at the request of the local people. The hospital was registered under the Government of India approved list dated 21.01957.

(3.) In 1966, the Nursing School was established, which was attached to the hospital. The Government, vide G.O.(Ms) No.1929, Health Department, dated 01.11.1996, recognized the hospital for the training in General Nursing. The hospital was declared as an educational institution by the Director of Medical Education, by proceedings dated 211.1966. The campus also consists of a hostel for nursing students and staff quarters. The Government, by G.O.(Ms) No.235 dated 27.09.2006, permitted to start a college of nursing, as it was declared as an educational institution as early as in the year 1966 by G.O.Ms.No.1929 dated 01.11.1996. The petitioner Society owns an extent of 62 grounds and 9603 square feet in Ward J, Block No.4 in T.S various survey numbers. The campus of the hospital has been assigned door nos.29A & 29 measuring an extent of 16 grounds in Ward K, Block No.22 in T.S.Nos.38 & 40.