1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:14.11.2011 CORAM THE HONOURABLE MR.JUSTICE K.CHANDRU WP(MD)No.1039 of 2011 and MP(MD)No.1 of 2011 Sirrajdeen Ahmed Rashathi, Correspondent, Saudiya Oriental Arabic High School, Chinthamanipatti, Karur. :Petitioner -Vs- 1.The District Collector,Karur, Karur District. 2.The President, Keelapaguthi Village Panchayat, Chinthamani Post,Kulithalai Taluk,Karur District:Respondents PRAYER:Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records relating to the impugned order of demand notice for House Tax/property tax in Assessment No.384 passed by the second respondent dated Nil and quash the same as illegal. For Petitioner :Mr.B.Saravanan For Respondent No.1 :Mr.M.Govindan,Spl. Government Pleader For Respondent No.2 :Mr.S.Shanmugavel ORDER The petitioner claiming to be the Correspondent of Saudiya Oriental Arabic High School, has filed the present Writ Petition seeking to challenge the demand notice for house tax in respect of Assessment No.384, passed by the second respondent, Keelapaguthi Village Panchayat, Chinthamani Post, Kulithalai Taluk. 2.The contention raised by the petitioner was that Rule 15 (c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 provides for an assessment procedure and the same was not followed and the institution run by them is entitled for exemption from the levy of house tax and hence, the demand notice was illegal. It is also stated that the Saudiya Oriental Arabic High School is an Orphanage exclusively used for charitable purpose and covered by the rules. 3.In the Writ Petition, notice of motion was ordered on 28.01.2011. Pending the notice of motion, this Court granted an order of interim stay, subject to the condition that the petitioner should deposit 50% of the demand amount, within a period of two weeks. It is stated that the petitioner has paid the said amount. https://hcservices.ecourts.gov.in/hcservices/ 2 4.In response to the allegation made by the petitioner, a counter-affidavit dated 15.03.2011 has been filed by the second respondent and it is stated that the petitioner's institution was measured as per the instructions issued by the Assistant Director of Panchayats, dated 16.04.2010 and the academic block consisted of 15 rooms; Administrative Block consisted of 2 rooms; Hostel block consisted of 2 rooms and the institution is totally having 19 rooms to the extent of 3722 square feet. Therefore, the amount of Rs.3,800/- was levied as a house tax together with the library cess. The reliance placed to the Assessment Rules, 1999 by the petitioner does not take into account the amendment made by the State Government in G.O.Ms.No.38, Rural Development and Panchayat Raj (PRI) Department, dated 05.03.2008. In this context, it is necessary to refer to a judgment of a Full Bench, headed by S.J.Mukhopadhaya, J [as he then was], in the President, K.Vellakulam Panchayat Kallikudi Chatram, Madurai District vs. Kamaraj College of Engineering and Technology reported in 2009 (5) CTC 289, wherein the Full Bench negatived, even in respect of the Old Rules, such a claim made by Self-Financing Educational Institutions. Subsequent to the amendment, the removal of the exemption granted also came to be challenged in a batch of Writ Petitions. The said batch of Writ Petitions came to be dismissed by this Court in Kaamadhenu Arts and Science College vs. The State of Tamil Nadu and others in W.P.Nos.26999 of 2008, etc., batch cases, dated 30.07.2010. 5.In the light of the above observation, there is no case made out to interfere with the impugned order passed by the second respondent. Hence, the Writ Petition stands dismissed. Consequently, the connected miscellaneous petition is closed. However, there is no order as to costs. Sd/- Assistant Registrar (CO) / TRUE COPY / Sub Assistant Registrar To: 1.The District Collector, Karur, Karur District. 2.The President, Keelapaguthi Village Panchayat, Chinthamani Post, Kulithalai Taluk, Karur District. +1CC to Mr.B.Saravanan, Advocate. SR.No.39943. +1CC to The Special Government Pleader. SR.No.39651. SML Order made in WP(MD)No.1039 of 2011 RP/18.11.2011/2P/5C. Dated:- 14.11.2011 https://hcservices.ecourts.gov.in/hcservices/