Madras High Court
The Commissioner vs Rev. Dr.Russel Raj Bakthinathan on 6 July, 2021
W.A.(MD)No.187 of 2018
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.07.2021
CORAM
THE HONOURABLE MR.JUSTICE T. S. SIVAGNANAM
AND
THE HONOURABLE MRS.JUSTICE S.ANANTHI
W.A.(MD)No.187 of 2018
and
C.M.P.(MD) No.1038 of 2018
The Commissioner,
Nagercoil Municipality,
Nagercoil, Kanyakumari District. ... Appellant/2nd Respondent
Vs.
1.Rev. Dr.Russel Raj Bakthinathan,
Director, Anbu Illam,
No.48-B-5, Paramathalingapuram,
Vettoornimadam Post,
Kanyakumari District. ... 1st Respondent/Writ Petitioner
2.The Commissioner of Municipal Administration,
Office of Commissioner of Municipal Administration,
Chepauk, Chennai. ... 2nd Respondent/1st Respondent
Prayer : Appeal filed under Clause 15 of the Letters Patent against the order
passed by this Court in W.P.(MD)No.12767 of 2010, dated 05.04.2017.
For Appellant : Mrs.S.Srimathy
Standing Counsel
For Respondent No.1 : Mr.T.Lajapathi Roy
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W.A.(MD)No.187 of 2018
For Respondent No.2 : Mr.R.Baskaran
Standing Counsel for Government
*****
JUDGMENT
(Judgment of the Court was delivered by T. S. SIVAGNANAM, J.)
This Writ Appeal by the Nagercoil Municipality, questions the
correctness of the order and direction issued by the learned Single Judge in W.P.
(MD)No.12767 of 2010, dated 05.04.2017.
2.The first respondent/Writ Petitioner is a Trust, which challenges the
assessment of the writ petitioner's building for property tax. The learned Single
Bench after taking note of the factual position allowed the Writ Petition holding
that as per the provision 83(c) of Tamil Nadu District Municipalities Act, 1920,
the building used for educational purpose, including hostels attached thereto are
exempted from payment of property tax. Section 83(c) reads as follows:
“83 (c) [buildings used for educational purpose including
hostels attached thereto, public buildings and places used for the
charitable purpose] of sheltering the destitute or animals, and
libraries and playgrounds which are open to the public;”
Subsequently, there has been an amendment, which has included the school for
the deaf and dump.
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W.A.(MD)No.187 of 2018
3.There are two aspects in the matter of exemption. One is total
exemption from the assessment, levy and collection of property tax and the
other category is where because of the benefit granted under the statute, the
owner of the building can claim for exemption. In the second category of cases,
the onus is on the persons, who claimed exemption from payment of property
tax or concession in payment of property tax, to establish that he will fall under
the four corners of the exemption.
4.The writ petitioner's case is that they fall under the second category
since they are running an educational institution for differently abled. If they are
able to prove specifically that they fall within Section 83(c) of the Act, then the
Municipality should grant the benefit of exemption either for full or part thereof
to the building owned by the Trust. Therefore, the first respondent/writ petition
should approach the appellant Municipality by way of filing appropriate
application along with supporting records, after which, the Municipality should
conduct inspection of the building, consider all the document, which they may
place and then take a decision, considering the nature of the activities carried
out by the writ petitioner and the manner in which the building is put to use.
After considering all these aspects, a reasoned decision be taken in accordance
with law.
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W.A.(MD)No.187 of 2018
5.Accordingly, the Writ Appeal is partly allowed by modifying the
order of the learned Single Bench with a direction to the first respondent/writ
petitioner to approach the appellant Municipality with a request for grant of
exemption as mentioned above and such application shall be filed before the
appellant Municipality within a period of three months from the date of receipt
of a copy of this order, after which, the appellant Municipality shall take note of
the above discussion and proceed to take a decision on merits and in accordance
with law. Till then, the status quo prevailed pending the Writ Petition shall be
maintained. No costs. Consequently, the connected miscellaneous petition is
closed.
Index :Yes/No [T.S.S., J.] [S.A.I., J.]
Internet :Yes/No 06.07.2021
sj
Note: In view of the present lock down owing to
COVID-19 pandemic, a web copy of the order may be
utilized for official purposes, but, ensuring that the copy
of the order that is presented is the correct copy, shall be
the responsibility of the advocate/litigant concerned.
To
1.The Commissioner of Municipal Administration,
Office of Commissioner of Municipal Administration,
Chepauk, Chennai.
https://www.mhc.tn.gov.in/judis/
W.A.(MD)No.187 of 2018
T. S. SIVAGNANAM, J.
AND
S.ANANTHI, J.
sj
W.A.(MD)No.187 of 2018
06.07.2021
https://www.mhc.tn.gov.in/judis/
