The judgment established the interpretation of the term 'choultry' under Section 83(a) of the District Municipalities Act and clarified the requirement of no income being derived from specific buildings and lands for property tax exemption.

Krishnan Pandalai, J.

1. This is an appeal against the decision of the learned Subordinate Judge of Trichinopoly reversing a decision of the District Munsif and awarding to the respondent, the Municipality of Trichinopoly, a decree for Rs. 173-10-0 being arrears of property tax from the second half of the year 1924-1925 to 1927-1928 in respect of premises in the possession of the appellants. The defence was that the property was exempt from the property tax under Section 83(a) of the Madras District Municipalities Act being a choultry as mentioned there. The Municipality contended that the premises are not a choultry. The District Munsif accepted the defence but the learned Judge rejected it. Hence the appeal.

2. Section 83 of the District Municipalities Act says that the following buildings and lands shall be exempt from the property tax:

(a) Places set apart for public worship and either actually so used or used for no other purpose, choultries, buildings used for educational purposes and libraries and playgrounds which are open to the public and from which no income is derived.

3. There are other clauses which it is not now material to refer to. Two points were discussed in the Lower Court : (1) whether the premises are a choultry within the meaning of the section, and (2) if so, whether it satisfies the condition which according to the respondent must be satisfied by all the kinds of buildings and lands mentioned in the clause, namely, that no income shall be derived therefrom. The learned Judge has held that the place is not a choultry within the meaning of the section. He has so held on a consideration of Ex. I, which is the deed by which the premises in question were dedicated to charity in 1888 by the owner, Kothandarama Pillai, and his wife, Manonmani Ammal. The question is, whether that dedication by its express language or by what necessarily follows from it constitutes the premises a choultry. The deed of settlement as it is called (Ex. I) enumerates in paragraph 4 the purposes for which the charity is founded and the properties dedicated. It begins by saying that the said building, the tank and the other appurtenances are to be known by the name of Tuesday Thannir Pandal Dwadasi Kattalai Dharma Matam. It goes on to say that on Tuesday every week Paradesis that come should be given food. It continues: that every day from Thai to Avani each year kambu grain should be cooked and the said food should be kept in mud pots and allowed to ferment and be mixed with salt and that all who come between 7 A.M. and 6 P.M. without distinction of caste shall be given the food and the fermented water. The deed further says that on every Dwadasi day, i.e., once a fortnight, Brahmins should be given food as funds permit. The tank is to be used by all castes among the Hindus except the Pallas and Pariahs for bathing and drinking, and the flowers that are to be got by the maintenance of a flower garden and the leaves of the holy Vilvam and Tholasi are to be used for worship by Brahmins, Saivas, etc. The paragraph winds up by saying that the above building and the appurtenances have been built for these purposes. The question is whether the building and lands appurtenant thereto dedicated to charity of the above description are a choultry within the meaning of that word in the District Municipalities Act. It would be observed that all the purposes mentioned are the giving of food and drink freely. Paradesis, literally people of other places means those who have no fixed abode and go from place to place having given up any lucrative occupation (it is to be presumed in search of a higher life) are to be fed every Tuesday. All who come without distinction of caste are to be given kambu food and the fermented water of the food throughout the six months, Thai to Avani, and Brahmins are to be fed on the Dwadasi day, i.e., once a fortnight. The essential idea running through the foundation is that of free gift of food and drink. The premi