Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Tamil Nadu Urban Land Tax Act Charitable lnstitution |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Tamil Nadu Urban Land Tax Act, 1966-Sections 27 and 29-Imposition of Urban Land Tax-Eligibility for exemption to a Charitable lnstitution-Held, a charitable institution is eligible to exemption only if it specifically applies under Section 27. Circulars/Government Orders-Subsequent GOMs issued, pending disposal of claim application-Consideration of-Held: Authority adjudicating the. claim for exemption from urban land tax 'required to consider all the GOMs in existence at the time of disposal of claim application-GOMs. 1947 dated 17.9.1976, 2056 dated 4.10.1976, 2625 dated 27.12.1976, 1834 (Rev.) dated 29.10.1983-Tamil Nadu Urban Land Tax Act, 1966-Section 27. State Government issued Government order GOM dated.27.12.1976 declaring exemption from payment of Urban Land tax in respect of institutions recognized as Charitable Institutions. On 29.4.1977, the Income Tax Department recognized Appellant-Trust as a Charitable Trust. Thereafter, Appellant claimed exemption of the land held by it for the period 1965 to 1976. Assessing authority imposed urban land tax on the appellant holding that it cannot claim the benefit of Order dated 29.4.1977 to their trust since the exemption of the land was claimed only for the period 1965 to 1976. High Court allowed the Writ Petition filed by appellant allowing it to approach the authorities for exemption under Section 27 of Tamil Nadu Urban Land Tax Act, 1966. Authorities rejected the claim. Appellant again preferred Writ Petition. Meanwhile, State Government issued a fresh G.O. dated 29.10.1983 stipulating additional norms for exemption. Writ Petition was allowed directing fresh disposal keeping in view that Charitable Institution are exempted. Appellant requested for disposal of its application in terms of High Court's order. Authorities again rejected the application on the ground that appellant did not satisfy the additional norms. Appellant again preferred Writ Petition which was dismissed by Single Judge. Writ appeal was also dismissed by the Division Bench. Hence the present appeals. Appellant contended that the subsequent G.O.Ms. No. 1834 dated 29.10.1983 laid down additional conditions for the grant of exemption and they will not have effect of denying the appellant the benefit as it is not retrospective in effect and consequently it can not be applied to the assessment years for which the exemption was sought. |
Judge | Hon'ble Dr. Justice A.R. Lakshmanan |
Neutral Citation | 2005 INSC 141 |
Petitioner | Agastyar Trust |
Respondent | Commissioner And Secretary To Government Revenue Department And Anr. |
SCR | [2005] 2 S.C.R. 824 |
Judgement Date | 2005-03-15 |
Case Number | 1083-1084 |
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