“2. ..... as per Section 83 of the Tamilnadu District Municipalities Act, 1920, the levy of property tax is exempted for the building used for Educational purpose including hostels attached thereto and places used for the Charitable purpose of sheltering the destitute or animals and orphanages homes and schools for the deaf and dumb asylum for the aged and fallen women and such similar institutions which run purely on philanthropic lines as are approved by the counsel. Actual fact is, this petitioner's institution is not comes under this section, since the aforesaid institution is collected fee structure from the student and the petitioner suppressed the explanation clause in Section 83 of The Tamilnadu Municipality Act, 1920. The explanation clause in Section 83 read as “Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses”. And “The exemption granted under this section shall not extend to residential quarters attached to schools and colleges not being hostels or to residential quarters attached to hospitals, dispensaries and libraries”. Hence the petitioner institution is not exempted from levying property tax. As per the amended act of Section 83 of The Tamilnadu District Municipality Act, 1920, “the building used for educational purpose by the Government aided institutions for conducting self-financing courses shall be subject to levy of property tax” the same also published in the Tamilnadu Government Gazette, PartIV-Section 2, Tamilnadu Acts and Ordinances dated 25 the January 2018 in paged No.20. Hence the petitioner claiming exemption from the property tax is untenable and it is not sustain either in law or on facts.”
