MUNICIPAL COUNCIL THROUGH ITS COMMISSIONER Vs. SRI DHANDAYUTHAPANI DEVASTHANAM THROUGH ITS MANAGING TRUSTEEMRTPVENKATARANGAM PILLAI

JUDGEMENT

(1.) The Municipal Council of Palni has assessed to the property-tax leviable under Section 81 of the Madras District Municipalities Act, 1920, a power-house belonging to the Sri Dandayuthapani Devasthanam. The power-house is situate at the foot of the Palni Andavar Hill and within the municipal limits. The trustees objected on the ground that this building was exempt from taxation by reason of the provisions of Section 83(1)(a) of the Act. The property having been assessed t6 this tax and the tax having been paid, the trustees instituted a suit in the Court of the District Munsif of Palni for the recovery of the amount. The District Munsif found against the plaintiff and dismissed the suit, but on appeal his decision was reversed and the suit was decreed. The Municipal Council now appeals to this Court.

(2.) It is common ground that the whole hill was set apart for religious purposes. On the top of the hill is a famous temple which is approached by means of a long flight of steps. At the top of the hill there are also shops and a hotel which supply the needs of the pilgrims who visit the temple. In 1929, the trustees built the power-house and installed electric plant for the purpose of lighting the way up to the temple and the temple itself. Later on, they supplied electricity to the shop- keepers and the hotel-keeper for which the trustees charged profitable rates. The fact that electricity was supplied to the shops and to the hotel led the Municipal Council to assess the power-house to the property-tax. If the power-house is to be exempt from this tax, the building must come within the purview of Section 83(1) (a) because there is no other section in the Act which can relieve the trustees from the obligation of paying the property-tax.

(3.) Section 83(1) reads as follows: The following buildings and lands shall be exempt from the property-tax- (a) place set apart for public worship and either actually so used or used for no other purpose, countries, buildings used for educational purposes, including hostels, public buildings and places used for the charitable purpose of sheltering the destitute or animals, libraries and play-grounds which are open to the public and such ancient monuments protected under the Ancient Monuments. Preservation Act, 1904, or parts thereof as are not used as residential quarters or as public offices.