Dismissing the appeal of the revenue the Court held that the assessee was an urban development authority constituted under the Gujarat Town Planning Act. The functions of the authority were akin and similar to the powers and function of the urban development authority as provided under section 22 of the Town Planning Act. The assessee also undertook the task of framing and implementing the town planning scheme in the area which did not fall within any other local authority as defined under the Town Planning Act. The assessee could be said to be providing general public utility services and hence the assessee was entitled to exemption under section 11 of the Income-tax Act, 1961. (AY. 2009-10)