Madras High Court
St.Little Flower Matric Higher vs The Commissioner on 20 July, 2023
W.A.(MD)No.1136 of 2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 20.07.2023
CORAM:
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
AND
THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR
W.A.(MD)No.1136 of 2014
and
M.P.(MD)No.1 of 2014
St.Little Flower Matric Higher
Secondary School,
Rep. By its Principal,
No.3/270, Tajore Main Road (North Side),
North Kattur, Thiruchirappalli-19. ...Appellant
/Vs./
1.The Commissioner,
Thiruchirappalli Municpal Corporation,
Thiruchirappalli.
2.The Assistant Commissioner,
Thiruchirappalli Municipal Corporation,
Ariyamangalam Zone,
Thiruchirappalli. ...Respondents
PRAYER:- Writ Appeal - filed under Clause XV of Letters Patent Act, to
set aside the order dated 30.07.2014 in W.P.(MD)No.636 of 2013 on the
file of this Court and allow the writ petition as prayed for.
1/8
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
For Appellant : Mr.R.Harihara Selvan
for Mr.T.Cibi Chakkaraborthy
For Respondents : No Appearance
JUDGMENT
(Judgment of the Court was delivered by DR.ANITA SUMANTH, J.)
Heard Mr.R.Harihara Selvan, learned counsel for the appellant.
There is no appearance on behalf of Tiruchirappalli Municipal
Corporation, despite service being complete and the description of the
respondents being printed in the cause list. Seeing as writ appeal is of
the year 2014, we see no need to keep this appeal pending any further
and dispose the matter by way of this order.
2. The challenge by the appellant, St.Little Flower Matric
Higher Secondary School, is to demand notices calling upon it to remit
property tax in terms of the provisions of the Coimbatore City
Municipality Corporation Act, 1981 applicable to Tiruchirappalli as well,
from the year 2010 onwards (in short 'Act').
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
3. The impugned demand notice relates to the period 2011-12
and 2012-13 and the basis of the challenge was that the appellant /
petitioner, which is a Matriculation School, wholly self financed, would
be entitled to an exemption that is provided for under the Act.
4. The learned Judge, by order dated 30.07.2014 has infact
accepted the contention of the appellant to the effect that the demand
could not be sustained in the absence of any prior assessment. The
learned Judge has also rendered a finding to the effect that no notices
were issued to the appellant / petitioner prior to rising of the impugned
final demand.
5. The stand of the Municipality before the Writ Court was
that the School being wholly self financed, was not entitled for full
exemption.
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
6. Thus, in conclusion, the appellant / petitioner was directed
to remit a sum of Rs.25,000/- as against a demand of Rs.1,25,532/- and
the Corporation was directed to initiate proceedings of assessment by
issuance of a notice of provisional assessment setting out basis on which
annual rental value was computed. The Corporation was directed to
consider the objections filed and pass an order of assessment. It is as
against these directions that the School has filed the present appeal.
7. The learned counsel for the appellant would reiterate the
contention made before the Writ Court to the effect that it is indeed
entitled to the exemption and thus, there was no merit or justification in
the directions of the Writ Court to the effect that its building should be
inspected and final assessment made.
8. Our attention is drawn to the provision of Section 126 (c) of
the Act onwards that grant of exemption in the following terms:
“S. 126. General exemptions.- The following
buildings and land shall be exempt from the
property tax-
..........
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
(c) buildings used for educational purpose
including hostels attached thereto and places used
for the charitable purpose of sheltering the
destitute or animals and orphanages, homes and
schools for the deaf and dumb, asylum for the aged
and fallen women and such similar institutions run
purely on philanthropic lines as are approved by
the Council;”
9. While the appellant / petitioner might well be entitled to the
exemption, such acceptance would be subject to satisfaction of the
statutory conditions. Such satisfaction or otherwise constitutes a question
of fact.
10. As noted by the Writ Court, the premises of the appellant /
petitioner must be subject to an inspection to determine what components
of the buildings are used for educational purposes including as hostels
entitling them to the exemption. For this purpose, it is necessary that the
appellant specifically seeks such exemption setting out the basis on
which the exemption was being sought and the proper procedure is that
an inspection of the premises is be carried out by the authorities based on
the request for exemption.
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
11. Bearing in mind that this matter has been hanging fire
since 2014, the premises of the appellant / petitioner shall be inspected
by the respondents on Wednesday on 16.08.2023 at 10.30 a.m., and the
appellant / petitioner shall be present in the premises to facilitate the
same. No notice need be issued in this regard.
12. After completion of inspection, the suitability of the
appellant for exemption shall be considered in accordance with law, and
an order shall be passed either rejecting or accepting the claim. The
process of assessment for 2011 – 2012 and 2012 – 2013 shall follow
thereafter based upon the grant or otherwise of exemption. This exercise
shall be completed within a period of three weeks from date of
inspection. This Writ Appeal is disposed in the aforesaid terms. No
costs. Consequently, connected miscellaneous petition is closed.
[A.S.M.J.,] & [R.V.J.,]
20.07.2023
NCC :Yes/No
Index :Yes/No
Internet :Yes
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
TO:
1.The Commissioner,
Thiruchirappalli Municpal Corporation,
Thiruchirappalli.
2.The Assistant Commissioner,
Thiruchirappalli Municipal Corporation,
Ariyamangalam Zone,
Thiruchirappalli.
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.1136 of 2014
DR.ANITA SUMANTH, J.
AND
R.VIJAYAKUMAR, J.
sm
Judgment made in
W.A.(MD)No.1136 of 2014
Dated:
20.07.2023
https://www.mhc.tn.gov.in/judis
