Madras High Court
Jeevana School vs The Commissioner on 6 July, 2021
W.A.(MD)No.905 of 2016
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.905 of 2016
and C.M.P.(MD) No.5405 of 2016
Jeevana School,
Jeya Nagar,
Ponmeni, Madurai – 16
Rep. by its Principal ... Appellant/Petitioner
Vs.
1.The Commissioner,
Madurai Municipal Corporation,
Madurai.
2.The Assistant Commissioner,
Deputy Commissioner Zone – I,
Madurai Municipal Corporation,
Arasaradi, Madurai – 625 010. ... Respondents/Respondents
Prayer : Appeal filed under Clause 15 of the Letters Patent against the order
passed by this Court in W.P.(MD)No.4263 of 2016, dated 22.04.2016.
For Appellant : Mr.S.Srinivasa Raghavan
For Respondents : Mr.R.Murali
Standing Counsel
*****
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W.A.(MD)No.905 of 2016
JUDGMENT
(Judgment of the Court was delivered by T. S. SIVAGNANAM, J.)
This Writ Appeal is directed against the order dated 22.04.2016 in
W.P.(MD)No.4263 of 2016.
2.So far as the legal issue is concerned, in W.A.(MD) Nos.617 and
1026 of 2018, it has been settled and consequently all the appeals filed by the
other Educational Institutions were dismissed. However, in an identical issue in
W.P.(MD) Nos.12240 of 2016 etc., batch, the learned Single Judge had disposed
of the Writ Petitions giving following directions:
“31. For the foregoing reasons, all the writ petitions are
disposed of, with the following directions:
(i) The petitioners - schools are at liberty to approach the
respective respondent - Corporation within a period of two weeks
from the date of receipt of a copy of this order, seeking approval of
the Corporation Council that the petitioners - schools would come
within the purview of claiming exemption under Madurai City
Municipal Corporation Act, 1971/ Coimbatore City Municipal
Corporation Act, 1981, as the case may be;
(ii) On such filing of the applications seeking approval in
that regard, the respective respondent - Corporation shall consider
the same on merits and in accordance with law and place them
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W.A.(MD)No.905 of 2016
before the Corporation Council for its consideration as per the
provisions of the Madurai City Municipal Corporation Act,
1971/Coimbatore City Municipal Corporation Act, 1981, as the
case may be;
(iii) The petitioners - schools are also at liberty to
produce documentary evidence in support of their claims before the
respondent - Corporation claiming exemption of property tax;
(iv) Such exercise be completed by the respective
respondent - Corporation after affording due opportunity of hearing
to all the petitioners, within a period of six weeks thereafter.
(v) In the event of the Corporation Council approving the
respective petitioners - schools as per the above provisions, the
petitioners – schools are entitled to claim exemption from payment
of property tax. Otherwise, it is for the respective respondent -
Corporation to take appropriate action to see that the property tax
as demanded by them are collected from the petitioners - schools
without any further delay.
(vi) There shall be no order as to costs; and
(vii) Consequently, the connected writ miscellaneous
petitions are also closed.”
The Writ Appeals we have referred above were dismissed on 29.06.2021,
confirming the order passed in W.P.(MD) Nos.12240 of 2016 etc., batch dated
21.11.2017. Therefore, the benefits enure in favour of the appellants in those
appeals can very well be extended to the appellant as well.
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W.A.(MD)No.905 of 2016
3.Accordingly, the order dated 22.04.2016, in W.P.(MD)No.4263 of
2016 is modified and the Writ Appeal stands disposed of with the following
directions:
(i) The appellant at liberty to approach the respondent - Corporation
within a period of two weeks from the date of receipt of a copy of this order,
seeking approval of the Corporation Council that the appellant would come
within the purview of claiming exemption under Madurai City Municipal
Corporation Act, 1971;
(ii) On such filing of the applications seeking approval in that regard,
the respondent - Corporation shall consider the same on merits and in
accordance with law and place them before the Corporation Council for its
consideration as per the provisions of the Madurai City Municipal Corporation
Act, 1971;
(iii) The appellant is also at liberty to produce documentary evidence
in support of their claims before the respondent - Corporation claiming
exemption of property tax;
(iv) Such exercise be completed by the respondent - Corporation after
affording due opportunity of hearing to the appellant, within a period of six
weeks thereafter.
(v) In the event of the Corporation Council approving the appellant as
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W.A.(MD)No.905 of 2016
per the above provisions, the appellant is entitled to claim exemption from
payment of property tax. Otherwise, it is for the respondent - Corporation to
take appropriate action to see that the property tax as demanded by them are
collected from the appellant without any further delay.
(vi) There shall be no order as to costs; and
(vii) 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.
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W.A.(MD)No.905 of 2016
T. S. SIVAGNANAM, J.
AND
S.ANANTHI, J.
sj
W.A.(MD)No.905 of 2016
06.07.2021
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