Madras High Court
Stanes Anglo-Indian Higher ... vs Coonoor Municipality on 15 April, 2021
W.P.No.29667 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.04.2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
W.P.No.29667 of 2018
W.M.P.No.34627 of 2018
Stanes Anglo-Indian Higher Secondary School,
Club Road, Bedford,
Coonoor-643 101,
Nilgiris by its Principal/Correspondent
Mr.Glenn Croning. .. Petitioner
vs.
Coonoor Municipality,
Municipal Office,
No.10, Mount Road,
Coonoor-643 102,
The Nilgiris.
by its Commissioner,
Mrs.R.Saraswathi. .. Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of
India, praying for the issue of a Writ of Certiorarified Mandamus to call for
the records of the final demand notice of distraint cum criminal prosecution
dated 30.10.2018 issued by the respondent to the petitioner school and to
quash the same and to further direct the respondent to return petitioner's
UCO Bank, Coonoor Branch, Cheque No.632120 dated 01.11.2018 for
1/4
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W.P.No.29667 of 2018
Rs.4,10,000/-.
For petitioner : Mr.B.Ravi Raja
For Respondent : Mr.P.Srinivas
ORDER
The relief sought for in the writ petition is to quash the demand notice
dated 30.10.2018 issued by the respondent and direct the respondent to
return petitioner's UCO Bank, Coonoor Branch, Cheque No.632120 dated
01.11.2018 for Rs.4,10,000/-.
2. The writ petitioner is Stanes Anglo-Indian Higher Secondary School
claiming exemption from payment of property tax as levied by the
respondent/Municipality. The moot question raised is that whether the
Educational Institutions are liable to pay property tax to the legal authority.
The said issues had already been resolved and the Hon'ble Supreme Court of
India in the case of Government of Kerala vs. Mother Superior Adoratoin
Convent reported in 2021 SCC Online SC 151 held that the Educational
Institutions are liable to pay property tax. This apart, the Hon'ble Division
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W.P.No.29667 of 2018
Bench of this Court also delivered a judgment holding that the Educational
Institutions are liable to pay property tax. However, recovery of surcharge is
sub-judice and the property tax is to be paid by the petitioner.
3. This being the legal position prevailing as of now, the
petitioner/Institution is liable to pay property tax to the respondent and
recovery of surcharge cannot be made by the respondent till the issues are
decided by the Courts. Regarding any other grievance, the petitioner is at
liberty to approach the competent authority for redressal.
4. With these observations, the writ petition stands disposed of. No costs.
Consequently, connected miscellaneous petition is also closed.
15.04.2021
ssb
Index: Yes/No
Internet:Yes/No
Speaking order/Non-Speaking Order
https://www.mhc.tn.gov.in/judis/
W.P.No.29667 of 2018
S.M.SUBRAMANIAM, J.
ssb
To
Coonoor Municipality,
Municipal Office,
No.10, Mount Road,
Coonoor-643 102,
The Nilgiris.
by its Commissioner,
Mrs.R.Saraswathi.
W.P.No.29667 of 2018
15.04.2021
https://www.mhc.tn.gov.in/judis/
