Madras High Court
Govel Trust Running Aravind Eye ... vs The Special Officer/Block ... on 13 October, 2022
W.P(MD).No.5828 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 13.10.2022
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P(MD).No.5828 of 2022
and
W.M.P(MD).Nos.4617 and 4618 of 2022
Govel Trust Running Aravind Eye Hospital,
No.1, Anna Nagar, Madurai-625 020,
Represented by its President,
Mr.P.Namperumalsamy ... Petitioner
Vs.
1.The Special Officer/Block Development Officer
(Village Panchayat),
Appaneri Panchayat,
Kuruvikulam Panchayat Union,
Tenkasi District.
2.The President,
Appaneri Village Panchayat,
Appaneri, Kuruvikulam Panchayat Union,
Tenkasi District. ...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified Mandamus, calling for the
records of the 1st Respondent relating to his un-numbered proceedings dated
01.03.2021 and the consequential demand of the 2nd Respondent vide his un-
numbered proceedings dated 02.02.2022, quash the same and consequently
forbear the Respondents from in any manner levying, demanding or enforcing
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W.P(MD).No.5828 of 2022
the levy of property tax for the buildings of the Petitioner in Demand
Numbers 1636 to 1641 for the property of the Petitioner in S.No.218/2B, in
New Appaneri-Thiruvengadam Road, Appaneri Village, Kovilpatti Taluk,
Tenkasi District, of the extent of 1.95 acres with its buildings as exempted
from the levy of property tax as per Rule 15 (e) under Section 176 of the
Tamil Nadu Panchayats Act.
For Petitioner : Mr.P.Srinivas
For Respondents : Mr.N.Ramesh Arumugam
Government Advocate
ORDER
The writ petition is filed challenging the impugned proceedings, dated
01.03.2021, whereby, the Petitioner's request for exemption from property tax
was rejected on the premises that the Panchayat does not have power to
exempt from the levy of property tax.
2. It was submitted by the learned counsel for the Petitioner that the
Petitioner is a charitable trust, which was formed in the year 1977 and it has
been registered as a Public Charitable Trust. In pursuant to the objects, the
Petitioner's trust first established a hospital in Madurai and thereafter,
proceeded to establish hospitals in Theni, Tirunelveli, Coimbatore,
Pondicherry and lastly in Salem in the year 2011. The Petitioner's trust has
donated land on which the hospital has been established. The lands were
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W.P(MD).No.5828 of 2022
agricultural land and the Petitioner had obtained the permission of the
Government to convert the same into non-agricultural land. The Government
passed G.O.Ms.No.79, Housing and Town and Country Planning, Chennai,
dated 04.05.2017, permitted the conversion of the same. While so, the
Petitioner had submitted an application to the 1st Respondent for exemption
under Section 176 of the Tamil Nadu Panchayat Act read with Rule 15 of the
Tamil Nadu Panchayat Rules. It is submitted that the Petitioner's hospital,
which has been established in places like Madurai, Theni, Tirunelveli,
Coimbatore , Pondicherry, Salem had extended it exemptions. However, the
impugned order was passed in respect of the Petitioner's trust at Appaneri-
Thiruvengadam Road, Appaneri Village, Kovilpatti Taluk, Tenkasi District.
The demand for house tax was raised by the Respondents vide proceedings,
dated 09.12.2020 in respect of Demand Nos.1636 to 1641. The Petitioner had
submitted a representation vide communication, dated 15.12.2020 to the 1st
Respondent seeking exemption from property tax/house tax for all the
buildings as per the Government Order. However, the same was rejected on
the premises that W.P(MD)No.13597 of 2010 relied by the Petitioner may not
cover Panchayat lands inasmuch as the Tamil Nadu Panchayat Act does not
confer authority on the Respondents to grant exemption.
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W.P(MD).No.5828 of 2022
3. It is pointed out by the learned counsel for the Petitioner that the
assumption of the Respondents that there is no provision for granting
exemption is incorrect inasmuch as Section 176 of the Tamil Nadu Panchayat
Act read with Rule 15 of the Tamil Nadu Panchayat Rule provides for grant of
exemption.
4. This Court finds that there is merit in the submission of the Petitioner
inasmuch as Section 176 of the Tamil Nadu Panchayat Act read with Rule 15
of the Tamil Nadu Panchayat Rules provide for exemption from payment of
service tax.
5. It is thus submitted by the learned counsel for the Respondents that it
is open to the Petitioner to approach the appropriate authority and to make
representation for seeking exemption. If any such representation is made, the
Respondents shall dispose of the same in accordance with law.
6. In view of the same, the Petitioner is at liberty to file a representation
claiming exemption within a period of four weeks from the date of receipt of
copy of this order and also open to the Petitioner to refer to the
judgments/notifications/documents, wherein, the Petitioner's trust has been
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W.P(MD).No.5828 of 2022
found to be a charitable trust. If any such representation is made, the
appropriate authority is directed to consider the Petitioner's representation and
pass orders in accordance with law within a period of eight weeks thereafter.
The impugned order shall be kept in abeyance until an order will be passed in
the representation of the Petitioner.
7. With the above direction, the writ petition stands disposed of. No
costs. Consequently, connected miscellaneous petitions are closed.
13.10.2022
Index : Yes / No
Internet : Yes/ No
sn
To
1.The Special Officer/Block Development Officer
(Village Panchayat),
Appaneri Panchayat,
Kuruvikulam Panchayat Union,
Tenkasi District.
2.The President,
Appaneri Village Panchayat,
Appaneri, Kuruvikulam Panchayat Union,
Tenkasi District.
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W.P(MD).No.5828 of 2022
MOHAMMED SHAFFIQ, J.
sn
W.P(MD).No.5828 of 2022
13.10.2022
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