MUNICIPAL COUNCIL, TIRUPATHI vs TIRUMALAI TIRUPATHI DEVASTHANAM

The Supreme Court upheld the trial court's decree that the 'Tirumala Tirupathi Devasthanam New Choultry' is exempt from property tax under Section 83(1)(b) of the Madras District Municipalities Act, 1920. The Court clarified that 'choultry' refers to a shelter for travelers and emphasized that the entire income generated is used exclusively for charitable purposes, thus meeting the criteria for exemption. The appeal was dismissed, affirming the lower court's ruling.