Summary:
Exemption under Section 80 G of the Income Tax Act by itself would not entitle the petitioners to seek an exemption from property tax. Hearing petitions filed by two private hospitals seeking exemption from property tax, the court directed them to pay one-third of the arrears to the corporation subject to its final orders on exemption. They argued that notices were sent to the hospitals without giving them an opportunity to present their stance on exemption from property tax. The petitions were filed by the hospitals after the Corporation Commissioner sent notice asking them to pay property tax dues. more-inThe Madurai Bench of the Madras High Court on Wednesday observed that benefits conferred under Section 122 (e) of the Madurai City Municipal Corporation Act were not automatic..