RAJAHMUNDRY MUNICIPAL COUNCIL REPRESENTED BY THE COMMISSIONER, RAJAHMUNDRY MUNICIPALITY Vs. TRIPURANI MALLAYYA

JUDGEMENT

(1.) This appeal raises the question of the interpretation of Section 83 of the Madras District Municipalities Act which begins as follows: The following buildings and lands shall be exempt from property-tax - (a) places set apart for public worship and either actually so used or used for no other purpose, choultries, buildings used for educational purposes including hostels

(2.) We are not concerned with the latter portion of the section.

(3.) The established facts are that the suit premises were dedicated for use as choultry, that the Civil Court permitted the trustee of the choultry to let one-third of the premises for rent and use this rent for the upkeep of the premises as a whole, and that under colour of that sanction, approximately one half of the building has now been let for rent to tenants, the remainder being used partly as choultry and partly as the residence of the trustee. The suit was brought by the Municipal Council (the appellant here) to establish its right to levy house-tax and latrine-tax on the portion of the building which has been let out to tenants.