ALURI SAMBAIAH Vs. SHAIK ZAHIRABI

JUDGEMENT

(1.) A question of some interest revolving on the interpretation of section 125 (3), first proviso and section 127 involved in the suit are not choultries is beyond all doubt. Apart from the plain language of the section which does not admit any of doubt, the ruling referred to above also clearly establish that unless the building itself is used for educational purposes and no rent is payable for the building, it cannot claim exemption from property tax under section 88 (1) (c) read with the proviso there to. The view taken by the lower Appellate Court is clearly erroneous in law. In the result the second appeal is allowed. The judgment and decree of the lower appellate Court are aside and the Judgment and decree of the trial Court are restored. In the circumstances there will be no order as to costs here and in the Courts below. No leave. Second appeal allowed.