Judgment

SAWANT, J.- The appellant-organisation has been established with the object of promoting the welfare of the orphans and the needy children throughout the world. It is founded with the help of voluntary contributions collected from all over the world. It has branches in many countries. The appellant also funds other organisations with similar charitable objectives such as orphanages, educational institutions and other institutions meant for the handicapped children irrespective of religion, caste, creed and sect. In this country also there are many charitable institutions for child welfare which are in receipt of funds from the appellant. The Delhi branch of the appellant is situated in its own premises on the 5th floor of the building known as "Padma Palace", 86, Nehru Place, New Delhi.

2. Under Section 115(4) of the Delhi Municipal Corporation Act, 1957 (the Act) the premises occupied and used exclusively by an organisation for a charitable purpose are exempted from property tax. The relevant provisions of Section 115(4) are as follows:

"(4) Save as otherwise provided in this Act, the general tax shall be levied in respect of all lands and buildings in Delhi except-

(a) land