Christian Children'S Fund vs Municipal Corporation Of Delhi
1984 Latest Caselaw 208 Del

Citation : 1984 Latest Caselaw 208 Del
Judgement Date : 23 May, 1984

Delhi High Court

Christian Children'S Fund vs Municipal Corporation Of Delhi on 23 May, 1984

Equivalent citations: 26 (1984) DLT 117

Author: D Wadhwa

Bench: D Kapur, D Wadhwa

JUDGMENT

D.P. Wadhwa, J.

(1) This petition seeks an exemption from the operation of the house-tax and general tax leviable on the property which it owns at Nehru Place on the ground that the building is exempt as it is used by a charitable body. We find that the Assessor & Collector had informed the petitioner that the building was not exempt from the general tax because the building was not being used for a charitable purpose. This information is contained in two letters dated 6-10-1983 and 14-3-84 issued by the Assistant Assessor and Collector and Joint Assessor and Collector, M.C.D. The second letter indicates that the exemption was being refused because the building did not qualify under Section 154 of the Act. We agree with this view. The Section requires that the land or building or the portion of the land or building which is used for charitable purpose is exempt and no other. As the building is being used for office purpose, the exemption could not be granted.the petition is dismissed.