Madras High Court
Sri.Lalitha Vidyashram Matric ... vs The Commissioner on 29 June, 2021
W.A.(MD)No.1026 of 2018
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 29.06.2021
CORAM
THE HONOURABLE MR.JUSTICE T. S. SIVAGNANAM
AND
THE HONOURABLE MRS.JUSTICE S.ANANTHI
W.A.(MD)No.1026 of 2018
and C.M.P.(MD) No.7174 of 2018
Sri.Lalitha Vidyashram Matric School,
No.509, Chidambara Nagar 'C' Colony,
Perumalpuram,
Palayamkottai Taluk,
Tirunelveli & District,
Rep. by its Correspondent,
V.Jayendran ... Appellant/Petitioner
Vs.
The Commissioner,
Tirunelveli Municipal Corporation,
Tirunelveli. ... Respondent/Respondent
Prayer : Appeal filed under Clause 15 of the Letters Patent against the order
passed by this Court in W.P.(MD)No.15784 of 2016, dated 21.11.2017.
For Appellant : Mr.Ragatheesh Kumar
for M/s.Isaac Chambers
For Respondent : Mr.Aayiram K.Selvakumar
Standing Counsel
*****
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W.A.(MD)No.1026 of 2018
JUDGMENT
(Judgment of the Court was delivered by T. S. SIVAGNANAM, J.)
Heard Mr.Ragatheesh Kumar, learned counsel for the appellant and
Mr.Aayiram K.Selvakumar, learned Standing Counsel for respondent
Corporation.
2.This Writ Appeal by the Writ Petitioner is directed against the order
and direction issued in W.P.(MD) No.15784 of 2016, which was disposed by a
common order dated 21.11.2017, along with batch of cases.
3.We need not labour much to decide the issue on hand as the larger
relief sought for by the other institution for issuance of a declaration in W.P.
(MD) No.362 of 2019, to declare the Tamil Nadu Municipal Laws (Second
Amendment) Act, 2018 as ultra vires and null and void, was rejected by the
Hon'ble First Bench of this Court in the Correspondent, St.Joachim's
Matriculation School v. The State of Tamil Nadu, represented by its
Secretary, Department of Municipal Administration and Water Supply and
three others, wherein also the Tirunelveli Corporation was the second
respondent, and the Writ petition was partly allowed in terms of the judgment of
the Division Bench, dated 13.09.2019. So far as retrospective application of the
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W.A.(MD)No.1026 of 2018
increase in property tax is concerned, demanding of property tax retrospectively
from 01.10.2017 alone was set aside. That apart, the validity of the amended
provision has been upheld in the case of Monfort Academy Matriculation
Higher Secondary School v. The Secretary, Department of Municipal
Administration and Water Supply Department, Chennai and others in
W.P.No.18008 of 2018 etc., dated 13.09.2019. Therefore, the amended act
having been upheld, the relief sought for by the petitioner to quash the recovery
of property tax cannot be sustained in terms of the amended statute.
4.So far as the claim for grant of exemption is concerned, it goes
without saying that no individual has vested right to seek for exemption and if
there was a claim that they will fall within the relevant provisions of the Act,
whereby they are entitled to grant of exemption, it is for them to independently
seek for appropriate direction. In fact, the learned Single Bench has granted
such liberty to seek exemption. However, the provisions of the amended act
having been upheld, it may be a difficult task for the appellant to claim
exemption. Moreover, they are fee levying institution and not engaged in
charitable purposes. Thus, we are of the view that the impugned order would
not call for any interference.
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W.A.(MD)No.1026 of 2018
5.Accordingly, the Writ Appeal is dismissed in view of the order
aforesaid. No costs. Consequently, connected Miscellaneous Petition is closed.
Index :Yes/No [T.S.S., J.] [S.A.I., J.]
Internet :Yes/No 29.06.2021
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.1026 of 2018
T. S. SIVAGNANAM, J.
AND
S.ANANTHI, J.
sj
W.A.(MD)No.1026 of 2018
29.06.2021
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