Madras High Court
Maduraiyil Sivakasi Nadar'S ... vs The Commissioner on 29 March, 2022
W.P(MD).No.5479 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 29.03.2022
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P(MD).No.5479 of 2022
and
W.M.P(MD).Nos.4434 and 4436 of 2022
Maduraiyil Sivakasi Nadar's Uravinmurai,
Represented by its Secretary,
K.S.N.R.Jeyaprakash ... Petitioner
Vs.
The Commissioner,
Madurai Corporation,
Madurai. ...Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorari, to call for the records from the
respondent in his proceedings dated 12.03.2022, demanding an amount of
Rs.10,14,035/- (Rupees Ten Lakhs Fourteen Thousand and Thirty Five Only)
towards the property tax, water tax and underground drainage tax for the
period 2009-2010-I to 2021-2022-II along with previous year and quash the
same.
For Petitioner : Mr.N.Sathish Babu
For Respondent : Mr.S.Vinayak
Standing Counsel
1/4
https://www.mhc.tn.gov.in/judis
W.P(MD).No.5479 of 2022
ORDER
Heard the learned counsel for the petitioner and the learned Standing
Counsel for the respondent.
2. The petitioner has challenged the impugned notice merely on the
ground that the petitioner has secured an order vide judgment and decree from
the Additional District Munsif Court, Madurai, in O.S.No.1730 of 1987 and in
O.S.No.1844 of 1987 on 31.01.1991.
3. The authority has to determine whether the petitioner is liable to pay
tax or not under the Madurai City Municipal Corporation Act, 1971.
Incidentally, this Court in W.P.(MD)No.14508 of 2016 etc., batch, by a
common order, dated 22.11.2017, had rejected the prayer for interference, by
directing the Educational Trust to approach the authorities under the Act.
4. I have also recently passed an order in W.P.No.1639 of 2020 on
14.03.2022 in The Institute of Franciscan Missionaries of Mary Vs The
Commissioner, Coimbatore City Municipal Corporation and others,
wherein, the case laws relating to charitable case law was discussed. The
https://www.mhc.tn.gov.in/judis
W.P(MD).No.5479 of 2022
authorities are required to consider whether the activities of the petitioner are
charitable in nature so as to exempt the petitioner from payment of tax.
5. Therefore, without expressing any opinion on the merits of the case, I
dispose the writ petition by directing the petitioner to file appropriate reply to
the show cause notice by producing documents to substantiate that the
petitioner is indeed entitled for exemption under Section 123 (e) of the
Madurai Municipal City Corporation Act, 1971. The petitioner shall file such
reply within a period of thirty days from the date of receipt of copy of this
order. The respondent thereafter shall pass appropriate orders on merits and in
accordance with law after duly considering all the case laws, within a period
of two months. In all, the entire proceedings shall be completed within a
period of three months from the date of receipt of copy of this order. It is
made clear that any amount paid by the petitioner shall be without prejudice
to the petitioner’s rights. No costs. Consequently, the connected
Miscellaneous Petitions are closed.
29.03.2022
Index : Yes / No
Internet : Yes/ No
sn
C.SARAVANAN, J.
https://www.mhc.tn.gov.in/judis
W.P(MD).No.5479 of 2022
sn
To
The Commissioner,
Madurai Corporation,
Madurai.
W.P(MD).No.5479 of 2022
29.03.2022
https://www.mhc.tn.gov.in/judis
