AGASTHIYAR TRUST Vs. GOVT OF TAMIL NADU

JUDGEMENT

(1.) LEARNED counsel for the petitioner refers to the paragraph 7 of the Government Order in G. O. Ms. N o. 2625, dated 27th December, 1976, which reads as follows: 'Clause VII (a): All institutions recognised as charitable institutions under the Indian Income-tax Act will be dealt with as such for purposes of concessions under the Tamil Nadu Urban Land Tax Act'. According to the learned counsel for the petitioner this aspect had been overlooked by the authority concerned, namely the Commissioner and Secretary to Government when he had made an order on 28th January, 1982, (in letter No. 73624/u1/80-7, dated 28. 1. 1982) informing the trustee, Sri Agastiyar Trust, 234, Mint Street, Madras-3, that they see no grounds to comply with the request of the trustee, and accordingly rejected the prayer.

(2.) IN this regard Mr. Somayaji , the learned counsel for the petitioner stated that the following submissions were made before the Honourable Minister for Revenue, fort St. George, Madras-9, while praying for an exemption under Sec. 27 of the tamil Nadu Urban Land Tax Act, 1966 which reads as follows : The following table of statements showing the income and expenditure will itself make it clear that the Trust in question is a public and charitable trust entitled to exemption provided under the two Government orders, referred to above : Year ended Cross INcome Administrative Expenses Net income Amount spent fo r charitable purpose s 31. 8. 1965 1 ,65,043 6,944 1,58,099 1,23,87 4 31. 8. 1966 51,709 3,073 48,636 3 ,58,666 31. 8. 1967 1 ,21,081 8,156 1,03,925 3,97,76 5 31. 8. 1968 4,675 5,593 (-) 10,268 7,35 0 31. 8. 1969 10,185 3,951 (-) 14,135 9,05 3 31. 8. 1970 13,696 3,008 10,688 16,16 0 31. 8. 1971 22,595 3,027 10,568 14,60 9 31. 8. 1972 14,591 4,672 10,259 10,41 9 31. 8. 1973 9,793 3,461 6,332 7,00 5 31. 8. 1974 24,108 (-) 3,005 (-) 27,113 16,54 2 31. 8. 1975 58,514 (-) 3,973 (-) 62,487 8,12 3 31. 8. 1976 45,571 (-) 3,468 49,039 12,08 7 2 ,48,816 52,341 1,95,475 9,81,70 3 Learned counsel for the petitioner submits that over and above the net income, the petitioner herein had spent about nine lakhs of rupees for charitable purposes during the years commencing from 31. 8. 1965 to 31. 8. 1976.