Law: Cantonments Act (II of 1924)

Section: 99(2)(a)

Cantonments Act (II of 1924) S. 99(2)(a)-Church property-Bishop's house, servants' quarters and godowns used for storing church movables-Held : exempt from tax. A bare reading of section 99 (2)(a);of the Cantonments Act shows that all buildings and lands set apart for public worship or either actually so used or used for no other purpose are exempt from any tax. However, if the Board has to render any specific services, relatable to a place of worship within its limits, it may impale tax to cover the cast for such services. The case of the petitioner is that the Bishop's house, the servant-quarters and the godowns attached with church are being actually used for no other purpose except for accommodating the functionaries responsible for proper maintenance of the church; for conducting service, and for storing property of the church. These facts are not disputed on behalf of the respondents. It i3 also not their case that the Board renders any services towards the main tenance of the church. Moreover, the premises which have been assessed to property tax are admittedly not being used for any secular or commercial purposes and thereby yielding any profit. The Bishop's house, servant quarters and the godowns are ancillary to the church and are not being used for any other purpose. Therefore, the residential quarters including the Bishop's house attached to the Catholic Diocese are exempt from property tax under clause (a) of subsection (2) of section 99 of the Cantonments Act, 1924. Date of hearing : 16th June 1975.                                                                                                                                  JUDGMENT Property bearing No. 63, Multan Cantonment Rating Area, comprising a Church, a Bishop's house, some servant quarters and three small godowns, is owned by Catholic Diocese of…