Madras High Court
The Correspondent vs The Executive Officer on 30 September, 2021
W.P(MD) No.4056 of 2012
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30.09.2021
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
W.P.(MD)No.4056 of 2012
and
M.P.(MD)Nos.1 and 2 of 2012
The Correspondent,
Sacred Heart Matric. Higher Secondary School,
Padanthalumoodu,
Kanyakumari District. ... Petitioner
-Vs-
1.The Executive Officer,
Kaliyakkavilai Town Panchayat,
Kaliyakkavilai Vilavancode Taluk,
Kanyakumari District.
2.The President,
Kaliyakkavilai Town Panchayat,
Kaliyakkavilai Vilavancode Taluk,
Kanyakumari District. ... Respondents
Prayer: Writ Petition filed under Article 226 of Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records relating
to the impugned Demand Notice issued by the 1st respondent Executive
Officer vide proceedings Na.Ka.No.84/2012 dated 19.03.2012 illegally
demanding property tax of Rs.12,40,820/- for the petitioner's school
buildings retrospectively from 2007-2008 till 2011-2012, quash the same
and further direct the respondents herein to forbear themselves from
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W.P(MD) No.4056 of 2012
levying property tax on the petitioner's Sacred Heard Matric. Higher
Secondary School owned and used by the petitioner for providing
education to the students of the petitioner's school, which situate in Re-
Survey No. 463/2 of Vilavancode Revenue Village, bearing Door Nos.
17/62-A, 17/67-B and 17/63, within the limits of the second respondent
Town Panchayat.
For Petitioner : Mr.P.Muthuvel
For Respondents : Mr.R.Sureshkumar (R-1)
Government Advocate
No appearance (R-2)
ORDER
The prayer sought for herein is for a Writ of Certiorarified
Mandamus, calling for the records relating to the impugned Demand
Notice issued by the 1st respondent Executive Officer vide proceedings
Na.Ka.No.84/2012 dated 19.03.2012 illegally demanding property tax of
Rs.12,40,820/- for the petitioner's school buildings retrospectively from
2007-2008 till 2011-2012, quash the same and further direct the
respondents herein to forbear themselves from levying property tax on
the petitioner's Sacred Heard Matric. Higher Secondary School owned
and used by the petitioner for providing education to the students of the
petitioner's school, which situate in Re-Survey No. 463/2 of Vilavancode
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W.P(MD) No.4056 of 2012
Revenue Village, bearing Door Nos. 17/62-A, 17/67-B and 17/63, within
the limits of the second respondent Town Panchayat.
2.The petitioner, who is an educational institution seeks an
exemption from the purview of the property tax, in view of Section 83 of
the Tamil Nadu District Municipalities Act, 1920.
3.When this matter came up for hearing, the learned counsel
appearing for the petitioner would submit that, the issue is covered by a
number of decisions of this Court. One such order has been passed in
W.P.No.7754 of 2011, dated 09.02.2021, in the matter of Rank
International School vs. the Executive Officer, Ariyampalayam
Town Panchayat, Erode District. In the said order, the learned Judge
has made the following orders:
“4. The learned counsel for the petitioner
submits that the issue is no longer res-integra
and is covered by the decision of this Court vide
order dated 26.07.2018 in Kovai Medical
Centre Research and Educational Trust,
Rep.by its Authorised Signatory, Avinashi
Road, Coimbatore District 641 014 vs. The
Executive Officer, Kalapatti town Panchayat,
Kalapatti, Coimbatore District.
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W.P(MD) No.4056 of 2012
5. There, this Court placed reliance on the
decision of the Madurai Bench of this Court in
A.Subramanian, Managing Trustee of Merit
Educational Charitable Trust-cum-Principal
of Merit Matriculation School,
Ambasamudram, Tirunelveli District vs. The
Executive Officer, III Grade Municipality,
Ambasamudram, Tirunelveli District, 2010(4)
CTC 31, has quashed the demand of property
tax .The operative portion of the said decision is
reproduced below:
"15. Further, having regard to the
exemption granted under Section 83(1) of
the Tamil Nadu District Municipalities
Act, the question of aided or un-aided or
minority or non-minority does not arise
and any building used for educational
purposes including hostels are exempted.
16. It was contended by the learned
counsel appearing for the Respondent,
Mr.M.Saravanakumar that only buildings
used for educational purpose are
exempted, even according to Section 83(1)
(c) of the Tamil Nadu District
Municipalities Act and in this case apart
from class rooms and hostels other
buildings such as office of the educational
institution can be assessed to Property Tax
and exemption cannot be claimed for those
buildings. The argument of the learned
counsel appearing for the Respondent
cannot be accepted, having regard to the
wordings used Section 81(1)(c) of the
Tamil Nadu District Municipalities Act. As
per Section 83(1)(c) of the Tamil Nadu
District Municipalities Act, buildings used
for educational purpose and hence, hostels
are given exemption. The phrase used
"buildings for educational purpose", in my
opinion, it includes not only class rooms,
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W.P(MD) No.4056 of 2012
but also office rooms, which are essential
and integral part of an educational
institution and without an office, an
educational institution cannot be run.
Therefore, the buildings used for running
office is also essential for imparting
education and therefore, those buildings
will also come under the category of
educational purpose. Therefore, having
regard to the specific provisions of Section
83(1)(c) of the Tamil Nadu District
Municipalities Act, the buildings used for
educational purposes of the Petitioner's
institution are exempted from assessment
of Property Tax and the Respondents
cannot claim any levy for those buildings."
6. Heard the learned counsel for the petitioner. I
have perused the impugned order and the
decision of this Court in Kovai Medical Centre
Research and Educational Trust case referred
to supra and the decision of this Court in
A.Subramanian, Managing Trustee of Merit
Educational Charitable Trust-cum-Principal
of Merit Matriculation School,
Ambasamudram, Tirunelveli District vs. The
Executive Officer, III Grade Municipality,
Ambasamudram, Tirunelveli District, 2010(4)
CTC 31, which has been extracted above.
7. The issue is covered in favour of the
petitioner in the two cases cited supra.
Considering the same, I am inclined to allow
this writ petition.
8. Accordingly, this writ petition stands allowed.
No costs. Consequently, connected
miscellaneous petition is also closed.”
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W.P(MD) No.4056 of 2012
4.Relying upon the said judgment, the learned counsel seeks
indulgence of this Court to issue a similar order to the petitioner also.
5.The said legal position has not been controverted by the learned
Government Advocate appearing for the first respondent and therefore,
in view of the issue having been covered by a number of orders as has
been cited supra, this Court is inclined to allow this Writ Petition. The
order impugned in this writ petition is quashed and accordingly, this Writ
Petition is allowed. No costs. Consequently, connected Miscellaneous
Petitions are closed.
30.09.2021
Index : Yes/No
SM
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.P(MD) No.4056 of 2012
To
1.The Executive Officer,
Kaliyakkavilai Town Panchayat,
Kaliyakkavilai Vilavancode Taluk,
Kanyakumari District.
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W.P(MD) No.4056 of 2012
R.SURESH KUMAR, J.
SM
Order made in
W.P.(MD)No.4056 of 2012
Dated:
30.09.2021
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