INDIAN RED CROSS SOCIETY vs

The appellant, a charitable organization, seeks exemption from house tax for a building used partially for its own charitable activities and partially for rental purposes. The central legal issue is whether a building used for charitable purposes, where a portion is rented out to fund those activities, qualifies for tax exemption under the NDMC Act. The court is analyzing the transition of tax laws from the Punjab Municipal Act, 1911 to the New Delhi Municipal Council Act, 1994.