V.S.Isaac College Of Education vs The State Of Tamil Nadu
2021 Latest Caselaw 12189 Mad

                                                                      W.P.No.11796 of 2012

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 22.06.2021

                                                       CORAM

                              THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM

                                               W.P.No.11796 of 2012
                                                       and
                                                M.P.No.1 of 2012

                     V.S.Isaac College of Education,
                     Rep. by its Secretary,
                     Dr.V.S.Isaac Jebakumar,
                     Attupakkam Village,
                     Arakonam Taluk,
                     Vellore District.
                     PIN: 631 051.                                         .. Petitioner

                                                        Vs.

                     1.The State of Tamil Nadu,
                       Rep. by its Secretary to Government,
                       Rural Development & Panchayat Raj
                            (PR-I) Department,
                       Fort St. George,
                       Chennai – 600 009.

                     2.The Director of Rural Development,
                       Government of Tamil Nadu,
                       Chennai.

                     3.The President,
                       Attupakkam Village Panchayat,
                       Nemili Panchayat Union,
                       Vellore District.                                   .. Respondents

                     1/4


https://www.mhc.tn.gov.in/judis/
                                                                              W.P.No.11796 of 2012

                     Prayer : Writ Petition filed under Article 226 of the Constitution of India, to
                     issue a Writ of Certiorari, calling for the records in respect of impugned
                     demand notice issued by the 3rd Respondent in Assessment No.336 dated
                     14.12.2011 and quash the same.
                                            For Petitioner     : Mr.Ramesh Kumar
                                                                 for Mr.V.Balaji

                                            For Respondents : Mr.V.Veluchamy
                                                              Government Advocate

                                                          ORDER

The demand notice issued by the 3rd respondent in Assessment

No.336 dated 14.12.2011 is under challenge in the present Writ Petition.

2.The notice is of the year 2011-2012 and the petitioner filed the

present Writ Petition mainly on the ground that Educational Institutions are

exempted from payment of Property Tax. However, due to the subsequent

judgments and developments, now all the Educational Institutions are not

exempted and therefore, the petitioner is liable to pay the Property Tax in

accordance with law. However, if any grievance exists as of now with

reference to payment of Property Tax, the petitioner is at liberty to prefer an

appeal before the Appellate Authority as contemplated under the provisions

https://www.mhc.tn.gov.in/judis/ W.P.No.11796 of 2012

of the Statute. Exhausting an Appellate Remedy is of paramount importance

with reference to the adjudication to dispute the facts and circumstances

based on the documents and evidences. Thus, the High Court undertakes to

dispensed with the remedy of appeal contemplated under the Act.

3.In view of the facts and circumstances, the relief as sought for in

the present Writ Petition cannot be considered and accordingly, the Writ

Petition stands dismissed. However, there shall be no order as to costs.

Consequently, the connected Miscellaneous Petition is closed.

                                                                                         22.06.2021

                     krk
                     Index    : Yes
                     Internet : Yes
                     Speaking Order

                     To

                     1.The State of Tamil Nadu,

Rep. by its Secretary to Government, Rural Development & Panchayat Raj (PR-I) Department, Fort St. George, Chennai – 600 009.

2.The Director of Rural Development, Government of Tamil Nadu, Chennai.

https://www.mhc.tn.gov.in/judis/ W.P.No.11796 of 2012

S.M.SUBRAMANIAM, J.

krk

W.P.No.11796 of 2012

22.06.2021

https://www.mhc.tn.gov.in/judis/