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Documents citing The Municipal Council Of Tirupati By The ... vs Sree Mahant Prayag Dossjee Varu on 13 July, 1914

The Municipal Council Through Its ... vs Sri Dhandayuthapani Devasthanam ... on 19 September, 1940

In The Municipal Council of Tirupati v. Sree Mahant Prayag Dossjee Varu (1914) 27 M.L.J. 231, the question was whether buildings used for stabling Devasthanam horses which were employed in carrying drums in temple processions or allowed for the use of pilgrims to whom honour was shown by the Mahant were exempt from the property-tax. It was held that they were exempt. This decision is not open to criticism, because the buildings were used for purposes connected with worship in a public place. If the power-house with which this appeal is concerned were merely used for lighting the approach to the temple and the temple itself, there would, as I have already indicated, be no doubt, that the Municipality would not be entitled to levy the tax. But the powerhouse is being used for commercial as well as religious purposes and this brings it within the taxing section.
Madras High Court Cites 2 - Cited by 3 - Full Document

The Tirukuthalanathaswarni ... vs The Township Committee By Executive ... on 17 October, 1959

In Municipal Council of Tirupati v. Sree Mahant Prayag (1914) 27 M.L.J. 231, certain buildings were used by Tirupati Devasthanam for stabling the Devasthanam coaches and horses which were employed in carrying drums in temple processions or allowed for use of respectable pilgrims to whom such honour was shown by the Mahant. It was held that the buildings were exempt from taxes, as the use was for religious purposes.
Madras High Court Cites 7 - Cited by 0 - Full Document

The Official Trustee Of Madras ... vs The Corporation Of Madras on 8 March, 1943

Mr. Venugopalachari relies upon the decision in Municipal Council of Tirupathi v. Sree Mahant Prayag Dasjee Varu (1914) 27 M.L.J. 231. There the question was whether a certain building used for stabling devasthanam coaches and horses which were employed in carrying drums in temple processions or allowed for the use of respectable pilgrims to whom such honour was shown by the Mahant was exempt from property tax. In so far as the buildings were used for stabling the devasthanam horses which were employed in processions of the deity there could be no question of taxation. The user was admittedly part of public worship, namely, temple processions. Then the next point was whether in so far as the horses were allowed for the use of pilgrims to whom honour was shown by the Mahant it was user which took it out of the exemption. Rightly or wrongly the learned Judges held that that also came within the first portion of Section 83. Though the learned Judges used the words "public purpose," we have to take it that really what was meant was that that was also part of public worship. At any rate the section is clear that exemption can be claimed only where a building was used not only for public worship, but was actually so used or used for no other purpose.
Madras High Court Cites 2 - Cited by 1 - Full Document
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