IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE S.ANANDA REDDY Writ Petition No.10402 of 2007 DATED 9-4-2007 BETWEEN Sri Karibandi Subbarao Memorial College of Education, Tallapudi (Village), West Godavari District, Represented by its President & Correspondent Sri Gani Raju .. Petitioner And The District Panchayat Officer, Eluru, West Godavari District & another. .. Respondents THE HONOURABLE SRI JUSTICE BILAL NAZKI AND THE HONOURABLE SRI JUSTICE S.ANANDA REDDY WRIT PETITION NO.10402 OF 2007 Order: This writ petition has been filed questioning the notice dated 24.4.2007 demanding payment of property tax in respect of college buildings of the petitioner institution situated in Tallapudi Gram Panchayat. The petitioner institution contended that it was exempted from payment of property tax in view of the judgment of a Division Bench of this Court reported in Vasishta English Medium School v. Basinikonda Gram Panchayat [1]. This judgment was later considered by a Full Bench of this Court in Abyudaya Educational Society v. Kanumalla Gram Panchayat[2] and held that the educational institutions are not entitled to any exemption in terms of the Panchayat Raj Act, 1994 and the judgment of the Division Bench pertains to a period prior to promulgation of the new Act. As such, we do not find any merit in this writ petition, which is accordingly dismissed. BILAL NAZKI,J Dt.9.7.2007 S.ANANDA REDDY,J [1] 1996(3) ALD 345 (DB) [2] 2006(6) ALD 1