Madras High Court
The Church Of South India Trust ... vs The Commissioner on 6 July, 2021
W.P.(MD)Nos.3112 to 3123 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.P.(MD) Nos.3112 to 3123 of 2018
and W.M.P.(MD) Nos.3264 to 3275 of 2018
The Church of South India Trust Association,
Rep. by the Secretary,
Diocese of Madurai and Ramnad,
Madurai. ... Petitioner in all the Writ Petitions
Vs
The Commissioner,
Madurai Corporation,
Madurai. ... Respondent in all the Writ Petitions
COMMON PRAYER: Petition under Article 226 of the Constitution of
India seeking issuance of a Writ of Certiorari, to call for the records relating
to the proceedings of Respondent dated 10.01.2018 in respect of
Assessment Nos.37610 to 37616, 37624, 37625, 37627, 37628 and 317534
respectively and quash the same.
For Petitioner in all the : Mr.R.Karl Marx
Writ Petitions
__________
https://www.mhc.tn.gov.in/judis/
W.P.(MD)Nos.3112 to 3123 of 2018
For respondents in all : Mr.R.Murali
the Writ Petitions Standing Counsel
COMMON ORDER
[Order of the Court was made by T.S.SIVAGNANAM, J.]
These Writ Petitions have been filed by an Association, questioning
the demand of property tax.
2.Identical notices were challenged in W.P.(MD) Nos.12240 of 2016
etc., batch and by common order dated 21.11.2017 and the batch of Writ
Petitions were disposed of by the 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
__________
https://www.mhc.tn.gov.in/judis/
W.P.(MD)Nos.3112 to 3123 of 2018
that regard, the respective 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/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.”
__________
https://www.mhc.tn.gov.in/judis/
W.P.(MD)Nos.3112 to 3123 of 2018
As against the above directions, some of the institutions had filed Writ
Appeals in W.A.(MD) Nos.617 and 1026 of 2018, which were dismissed by
this Court by judgment dated 29.06.2021, confirming the order passed in
W.P.(MD) Nos.12240 of 2016 etc., batch dated 21.11.2017.
3.In view of the above, these Writ Petitions are disposed on the
following terms:
(i) The petitioner in these Writ Petitions are 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 petitioner 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 petitioner in these Writ Petitions are also at liberty to
__________
https://www.mhc.tn.gov.in/judis/
W.P.(MD)Nos.3112 to 3123 of 2018
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 petitioner in these Writ
Petitions, within a period of six weeks thereafter.
(v) In the event of the Corporation Council approving the petitioner
in these Writ Petitions as per the above provisions, the petitioner in these
Writ Petitions 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
petitioner in these Writ Petitions without any further delay.
(vi) There shall be no order as to costs; and
(vii) Consequently, the connected writ miscellaneous petitions are
closed.
(T.S.S.,J.) (S.A.I.,J.)
06.07.2021
Index : Yes/No
Internet : Yes/No
sj
__________
https://www.mhc.tn.gov.in/judis/
W.P.(MD)Nos.3112 to 3123 of 2018
T.S.SIVAGNANAM, J.
and
S.ANANTHI, J.
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.
W.P.(MD) Nos.3112 to 3123 of 2018
06.07.2021
__________
https://www.mhc.tn.gov.in/judis/
