STATE OF TAMIL NADU Vs. EZHUMESWARAMUDAYAR TEMPLE

JUDGEMENT

(1.) THIS tax case (revision) is directed against the order dated October 28, 1993, of the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras-104 (for short "the Tribunal"), and made in A.T.A. No. 84 of 1991, relatable to the assessment year 1990-91 under the Tamil Nadu Agricultural Income-tax Act, 1955 (for short "the Act").

(2.) THE assessee is none else than A/M. Ezhumeswaramudayar Temple, Ayakkaranbulam, Vedaranyam Taluk, Mannargudi Circle. THE assessee, it appears, had been subjected to payment of tax under the Act on a net income of Rs. 26,496 for the assessment year 1990-91.

(3.) FROM the pith and substance of the submissions of the said learned counsel, representing the Revenue and the rationale or reasoning, as projected by the Tribunal in allowing the appeal, the one and only question that arises for consideration is as to whether the order of the Tribunal in granting exemption under Section 4(b) of the Act as respects the income derived by the assessee-temple relatable to the assessment year 1990-91, on the facts and in the circumstances of the case, is sustainable in law.