Supreme Court · 2005 INSC 141 · Decided 15 March 2005
Agastyar Trust v. Commissioner and Secretary to Government Revenue Department and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 141 · [2005] 2 S.C.R. 824
- Case number
- CIVIL APPEAL No. 1083/2000
- Decided
- 15 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tamil Nadu Urban Land Tax Act, 1966-Sections 27 and 29-Jmposition C 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 application-Consideration of-Held: Authority adjudicating D the. claim for exemption from urban land tax 'required to consider all the GOMs in existence at the time of disposal of claim application-GO/Ifs. 1947 dated 17.9.1976, 2056 dated 4.10.1976, 2625 dated 27.12.1976, 1834 (Rev.) dated
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