KASARAPALLI ANJANEYULU AND ANOTHER Vs. ELURU MUNICIPALITY BY ITS EXECUTIVE OFFICER, THE COMMISSIONER, ELURU AND ANOTHER

JUDGEMENT

(1.) The only question that arises for consideration in this second appeal is whether that portion of a choultry which is used for shops could be brought within the purview of section 83(1)(b) of the Madras District Municipalities Act (V of 1920). In other words, the point for decision is whether exemption from property tax could be claimed in regard to that portion of the building which is not used as choultry but is let out for shops. Section 83(1) recites:

(2.) Indisputably, the first part of clause (b) is inapplicable, to the present case. The only question is whether the case falls within the scope of the clause namely "......choultries the rent charged for the occupation of which is used exclusively for charitable purposes. This part of the clause, in our opinion, is attracted only to cases where rent is charged in regard to a building used as a choultry i.e., where rent is collected from persons who temporarily occupy the rooms, such as pilgrims and travellers, and it has no application to cases where the building is not used as a choultry. In the circumstances, we think that the view of the Court below is unimpeachable and has to be upheld.

(3.) In the result, the second appeal fails and is dismissed. But there will be no order as to costs. Appeal dismissed.