IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.01.2008 CORAM: THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN and THE HONOURABLE MRS.JUSTICE CHITRA VENKATARAMAN W.A.No.2080 of 2003 W.P.Nos.9659, 12681, 35138 and 37562 of 2003 W.P.(MD) No.2691 of 2004 W.P.Nos.7499 and 9906 of 2004 W.P.Nos.4456, 10763, 10764, 10768 11368, 11943/05 16542, 26271, 31173, 31872, 38922, 39776, 40475, 41399 of 2005 W.P.(MD) No.9071 of 2005 W.P.Nos.348, 485, 1956, 2013, 4019, 7604, 9234, 12049, 12696, 16321, 17030, 18260, 22509, 22510 and 36063 of 2006 W.P.(MD) No.4324 of 2006 W.P.Nos.1314, 6112, 12162 and 12690 of 2007 and W.P.(MD) No.7039 of 2007 and W.A.M.P.No.2922 of 2003 W.P.M.P.No.42179 of 2003, W.V.M.P.No.539 of 2004 W.P.M.P.No.11582 of 2004 W.P.M.P.Nos.4937, 4938, 11693, 11694, 11698, 11943, 12382, 13051, 34157, 41699, 42659, 43428 and 44460 of 2005 and W.V.M.P.(MD) No.538 of 2005 W.P.M.P.Nos.408, 564, 2210, 2297, 4284, 8368 10201, 13651, 14301, 15771, 16058 of 2006 M.P.No.1 of 2006 in W.P.No.18260 of 2006 W.P.M.P.Nos.2 and 3 of 2006 in W.P.No.22509 of 2006, W.P.M.P.No.2 of 2006 in W.P.No.22510 of 2006 M.P.No.2 of 2006 in W.P.No.36063 of 2006 M.P.No.1 of 2007 in W.P.No.12162 of 2007 M.P.No.1 of 2007 in W.P.No.12690 of 2007 W.P.M.P.No.1 of 2007 in W.P.No.1314 of 2007 W.P.M.P.No.1 of 2007 in W.P.No.6112 of 2007 W.P.M.P.(MD) No.2770 of 2007 and M.P.(MD) No.1 of 2007 in W.P.(MD) No.7039 of 2007 W.A.No.2080 of 2003: Sriram Educational Trust represented by its Chairman .. Appellant versus https://hcservices.ecourts.gov.in/hcservices/ The President 89, Perumalpattu Panchayat Union Thiruvallur Taluk & District. .. Respondent Rajalakshmi Education Trust, rep. by its Managing Trustee, Mrs.Thanjam Meganathan, Thandalam, Sri Perumbudur Taluk, Kancheepuram District. Petitioner in WP.No.9659/03 Meenakshi College of Engineering, Maliankarani, Uthiramerur - 603 406, reptd. by Sri A.N.Radhakrishnan Trustee Petitioner in WP.12681/03 S.Jeyabalan Petitioner in WP.35138/03 Dr.D.Muthukumarasamy Petitioner in WP.37562/03 Trichy Engineering College, rep. by its Public Relations Officer, M.Sekar, Konalai Post, Tiruchi - 621132 Petitioner in WP.No.2691/04 Christ Matriculation Higher Secondary School, rep. by its Correspondent, Kollapatti, Uthangarai - 635 207, Dharmapuri District. Petitioner in WP.7499/04 Anand Institute of Higher Technology rep. by its Chairman, T.Kalasalingam, Old Mahabalipuram Road, Kazhipattur, Tirupurur Taluk, Kancheepuram District. Petitioner in WP.9906/04 Mount Zion College of Engineering Technology, rep. by its Administrator S.Moorthy, Pilivalam, Thirumayam Taluk, Pattukottai District. Petitioner in WP.4456/05 https://hcservices.ecourts.gov.in/hcservices/ Shanmuga Industries Arts and Science College, rep. by its Secretary & Correspondent, N.Ethirajan, Manurpet Road, Thiruvannamalai - 606603. Petitioner in WP.10763/05 & 10764/05 Premas Matriculation School, rep. by its Trustee, Smt. PremaRavi, Velliampalayam, Moraltupalayam (PO), Uthukuli - 638 753. Petitioner in WP.10768/05 M/s. Saveetha Engineering College, rep. by its President, Dr.N.M.Veeraiyan, Settlepedu Village, 55, Thandalam Village, Chennai. Petitioner in WP.11368/05 Arulmigu Meenakshi Ammal Engineering Collge, rep. by its Managing Trustee, Namandi Vedamanathal Panchayat Union, Cheyyar Taluk, Thiruvannamalai Taluk. Petitioner in WP.11943/05 Kongu Vellalar Institute of Technology Trust, Perundurai, Erode District. Petitioner in WP.16542/05 Desikan Nursery & Primary School, rep. by its Correspondent, 13/1, Naraikula Medu Street, Sholingur - 631102, Vellore District. Petitioner in WP.26271/05 Dhanalakshmi College of Engineering, rep. by its Chairman, Mr.V.P.Ramamurthy, V.P.R.Nagar, Manimangalam, Chennai - 69. Petitioner in WP.31173/05 https://hcservices.ecourts.gov.in/hcservices/ Vanaprastha International Nursery & Primary School, rep. by its Correspondent, Mugulappalli, Thummanappalli Post, Hosur Taluk, Krishnagiri District. Petitioner in WP.31872/05 Vimala Matriculation School rep. by its Principal Sr.Elsy Joseph, Thoppu Palayam, Chennaimalai - 638051, Erode District. Petitioner in WP.38922/05 Kongu Vellalar Matriculation Higher Secondary School, rep. by its Correspondent, Mr.M.M.Kandasamy, Chennimalai- 638051, Erode District. Petitioner in WP.39776/05 Bharathidasan Arts & Science College, rep. by its Principal, Ellis Pettai, Bavani Circle, Erode District. Petitioner in WP.40475/05 Vellalar College for Women, rep. by its Secretary, S.D.Chandrasekar, Thindal, Erode - 638009. Petitioner in WP.41399/05 Mepco Schlenk Engineering College, Sivakasi, Amathur P.O.626005, by its Correspondent. Petitioner in WP.9071/05 Vikas Vidyalaya Matriculation Higher Secondary School, rep. by its President, Mr.A.Ramasamy, Koolipalayam, Vavipalayam, Tirupur - 641666, Coimbatore District. Petitioner in WP.348/06 https://hcservices.ecourts.gov.in/hcservices/ Amman Arts & Science College, rep. by its Correspondent, T.Jayalakshmi, Erode. Petitioner in WP.485/06 Dhandapani Rural Charitable Trust, rep. by its Managing Trustee, P.R.Natarajan, having his office at 127, Pariyur Road, Gobichettipalayam, Erode District. Petitioner in WP.1956/06 S.E.T.Higher Secondary School, rep. by its Correspondent, Anthiyur Salai, Mugasipudur Post, Bhavani Taluk, Erode District. Petitioner in WP.2013/06 Al-Ammen Matric Higher Secondary School, rep. by its Correspondent, K.K.A.Jaffar Ali, Villarasampatti, Erode - 638107. Petitioner in WP.4019/06 M.L.M. Mamallan Matric Higher Secondary School, No.44-B, K.T.S.Mani Street, Mamallan Nagar, Kancheepuram - 631502, rep. by its Secretary, Mr.S.R.Shanmugam. Petitioner in WP.7604/06 Alpha Arts and Science College, An Unit of Alpha Educational Society, rep. by its Secretary, Mrs.Grace George, Alpha Road,Thudalam, Karambakkam Panchayat, Chennai - 17. Petitioner in WP.9234/06 The Vellammal International School, rep. by its Chairman, Mr.M.Muthuramalingam, Neduvarampakkam, Panchatti Village, Ponneri Taluk, Thiruvallur District. Petitioner in WP.12049/06 https://hcservices.ecourts.gov.in/hcservices/ 1. Vellammal Educational Trust, rep. by its Chairman, Mr.M.V.Muthuramalingam, Vellammal Nagar, Ambattur, Redhills Road, Chennai - 600066. 2. Vellammal Engineering College, rep. by its Chairman, Mr.M.V.Muthuramalingam, Ambattur,Redhills Road, Surapet, Chennai - 66. 3. Vellammal Matriculation Higher Secondary School, rep. by its Chairman, Mr.M.V.Muthuramalingam, Vellammal Nagar, Ambattur, Redhills Road, Surapet, Chennai - 66. 4. Vellammal College of Management and Computer Studies, rep. by its Chairman, Mr.M.V.Muthuramalingam, Vellammal Nagar, Ambattur, Redhills Road, Surapet, Chennai - 66. Petitioner in WP.12696/06 Rajalakshmi Genesusamy Matriculation Higher Secondary School, rep. by its Correspondent, at Pedappampatti, Udumalpet Taluk, Coimbatore District. Petitioner in WP.16321/06 Ayyanar Matriculation School, rep. by its Correspondent, A.Mohan, Veppur Cross Road, Veppur, Virudhachalam Taluk, Cuddalore District - 606304. Petitioner in WP.17030/06 https://hcservices.ecourts.gov.in/hcservices/ J.J.College of Arts & Science, Sirapuram, Namanasamudram Post, Pudukottai - 622404, rep. by its Secretary, Mr.N.Subramanian. Petitioner in WP.18260/06 Meenakshi College of Engineering, Maliankaranai, Uthiramerur, rep by its Managing Trustee, A. N. Radha Krishnann ...Petitioner in WP.22509/06 Arulmighu Meenakshi Amman College, of Engineering Vadamavandal, Near Kanchipuram rep by its Trustee A.N. Radhakrishnan ...Petitioner in WP.22510/06 Sri Venkateswara Vidhyaa Mandir Tust rep by its Secretary, G. P. Kattimuthu ...Petitioner in WP.36063/06 Ayya Nadar Janaki Ammal College rep by its Secretary, Sirkasi ...Petitioner in WP.4324/06 I.F.E.T College of Engineering rep by its Chairman, East Pondy Road, Valavanur post, Villupuram. ...Petitioner in WP.1314/07 Mailam Subramaniya Swaamy Education, Trust rep by its Managing Trustee, Emappur & Post, Tirukoilur Taluk Villupuram District. ...Petitioner in WP.6112/07 Park College of Engineering and Technology run by Park Trust, Kaniyur, Coimbatore rep by its Managing Trustee, Dr. P. V. Ravi ...Petitioner in WP.12162/07 Aringnar Anna Institute of Science & Technology run by Sri Devi Kammai Anman Educational Trust, Arcot Road, Chennai rep by its Managing Trustee, Mr. G. Jayaraman ...Petitioner in WP.12690/07 https://hcservices.ecourts.gov.in/hcservices/ Social Change & Development, Gramodhaya Rural Institution rep by its Managing Trustee Mr. Cleters Babu, Tirunelveli District. ...Petitioner in WP.7039/07 vs State of Tamil Nadu, rep by its Managing Trustee, Mrs. Thangam Meganathan Thandalam, Sriperumbudur Taluk, Kancheepuram District. ...1st Respondent in WP.No.9659/03 Thandalam Panchayat rep by its presideint, Thandalam Village, Kancheepuram District. ...2nd respondent in WP.No. 9659/03, 11368/05 State of Tamil Nadu, rep by Secretary to Govt Rural Development Department, Fort St George, Chennai 9. (C2)(& Local Administration Dept) ...1st Respondent in WP.No.12681/03, 9906/04, 4456/05, 16542/05, 38922, 40475/05, 41399/05, 485/06, 1956/06, 7604/06, 12049/06, 12696/05, 17030/06, 22509/06, 22510/06, 1314/07, 6112/07 The Block Development officer, (B. Pt) Uthiramerur ...2nd Respondent in WP.No.12681/03 Perunkozhi Panchayat, reptd by its President, Perunkozhi, Uthiramerur. ...3rd Respondent in WP.No. 12681/03 The President, Inumbedu Village, Panchayat, Arani Panchayat Union, Tiruvannamalai District 632 317 ...1st respondent in WP.No. 35138/03 https://hcservices.ecourts.gov.in/hcservices/ Block Development Officer, (Village Panchayat) Arani Panchayat union, Tiruvannamalai District. ...2nd Respondent in WP.No.35138/03 The District Collector, Tiruvannamalai District, Tiruvannamalai. ...3rd respondent in WP.No.35138/03 ...2nd respondent in WP.No.22510/06 Block Development Officer, (Panchayats) Pollachi North Panchayat, Union, Pollachi, Coimbatore. ...1st respondent in WP.No. 37562/03 President, Achipatti village Panchayat, Achipatti Pollachi Taluk, Coimbatore District. 2nd Respondent in WP.No. 37562/03 The Govt of Tamil Nadu, rep by its Secretary, Municipal Administration Department, Fort St George, Chennai 9. ...1st respondent in WP.No. 2691/04 10768/05, 18260/06 12162/07, 12690/07 Konalai Panchayat, rep by its President Manachavallur Union Tiruchy District. ...2nd respondent in WP.No.2691/04 The District Collector, Tiruchy District, Tiruchy. ...3rd respondent in WP.no.2691/04 The Block Development Officer, (Panchayat) Uthangarai Panchayat Union, Uthangarai Dharmapuri District. ...1st respondent in WP.No. 7499/04 https://hcservices.ecourts.gov.in/hcservices/ The President, Venkatadhampatti Village Panchayat, Uthangarai Panchayat Union, Dharmapuri District. ...2nd respondent in WP.No.7499/04 Muthukadu Panchayat, rep by its president Thiruporur Union, Kanchaeepuram District 603103 ...2nd Respondent in WP.9906/04 Pulivalam Panchayat, rep by its president Pulivalam 682 507 ...2nd respondent in WP.4456/05 The President, Melathikan Panchayat, Thiruvannamalai Panchayat, Union, Thiruvannamalai 606603. ...1st respondent in WP.No. 10763/05 & 10764/05 The Executive Officer, Melathikan Panchayat, Thiruvannamalai 606 603 ...2nd respondent in WP.No. 10763/05 & 10764/05 The District Collector, Erode District, Erode. ...2nd respondent in WP.no. 10768/05, 38922/05, 485/06, 3rd respondent in WP.No.16542/05, 40475/05, 41399/05 The Assistant Director, Rural Development (Panchayat) Erode District. ...3rd respondent in WP.No. 10768/05 Morattupalayam Panchayat, rep by its President, Uttukuli R.S. 638 752 Uttukuli Panchayat Union Erode District. ...4th respondent in WP.No. 10768/05 https://hcservices.ecourts.gov.in/hcservices/ The District Collector, Kancheepuram District, Kancheepuram. ...1st respondent in WP.No. 11368/05, 12690/07 The President, Namandi Vadamanthan Panchayat, Venbakkam, Chayyar Taluk, Thiruvannamalai ...Respondent in WP.11943/05 3rd respondent in WP.No. 22510/06 The Director, Rural Development Department, Chennai. ...2nd Respondent in WP.No.16542/05, 40475/05, 41399/05, 1956/06, 12049/06, 12696/06, 17030/06, 1314/07, 6112/07 The Executive Officer, Special Village Panchayat Sholingar 631102. Vellore District. ...respondent in WP.No.26271/05 The Block Development, Officer/Commissioner, Kundrathur Panchyat, Union, Kancheepuram District. ...1st respondent in WP.No. 31173/05 The President/Administrative Officer, Poonthandalam Village, Panchyat, Kundrathur Panchayat Union, Kancheepuram District. ...2nd Respondent in WP.31173/05 The Block Development Officer, Hosur Taluk, Krishnagiri District. ...1st respondent in WP.31872/05 The President, Special Village Panchyat Mugulappalli, Hosur Taluk, Krishnagiri District. ...2nd respondent in WP.31872/05 https://hcservices.ecourts.gov.in/hcservices/ The Block Development Officer, (village Panchyat) Chennaimalai Panchayat, Union, Chennaimalai, Erode District. ...3rd respondent in WP.38922/05 ... Ist Respondent in W.P.39776/05 The President, Paniampalli Panchayat (II Grade) Thoppupalayam 638051 Chennimalai union, Erode District. ...4th respondent in WP.38922/05 ...2nd respondent in WP.39776/05 (Mugasi Pedariyar Panchyat (II Grade) (in WP.No. 39776/05) The President, Periyapuliyur Panchayat Bavani Circle, Erode 638455 Erode District. ...4th respondent in WP.No.40475/05 The President, Thindal Panchyat (first Grade) Erode, Erode District. ...4th respondent in WP.No.41399/05 The President, Kariseri Panchayat Grade II, Ambattur Post, Sivakasi 626 005 ...1st respondent in WP.No. 9071/05 The Commissioner Kariseri Panchayat Amathur Post, Sivakasi 626 005. ...2nd respondent in WP.No.9071/05 The State of Tamil Nadu by its Commissioner and Secretary, to Govt, Municipal Administration, and Water Supply Department Fort St George, Chennai 9. ...3rd respondent in WP.9071/05 https://hcservices.ecourts.gov.in/hcservices/ The Block Development officer, Uthukuli Panchayat Union, Uthukuli, Erode District. ......Ist Respondent in WP.No.348/06 The President, Sankar Periyapalayam Panchayat, Uthukuli Union, Erode District. ...... 2nd Respondent in WP.No. 348/06 The Execuive Officer, Periyapuliyur Village and Panchayat, Chithode, Bhavani Taluk, Erode District. ...... 3rd Respondent in WP.No. 485/06 The President, Periyapuliyur Village and Panchayat, Chithode, Bhavani Taluk, Erode District. ...... 4th Respondent in WP.No. 485/06 The Block Development Officer, Gobichettipalayam Taluk, Erode District. ...... 3rd Respondent in WP.No. 1956/06 The President, Periyur Panchayat Grade-I Gobichettipalayam Taluk, Erode Dsitrict. ...... 4th respondent in WP.No. 1956/06 The Boock Development Officer, Ammapettai Panchayat Union, Erode . ......Ist respondent in WP.No. 2013/06 The President, Poonachi Panchayat, Sembadapalayam Post, Ammapettai Panchayat Union, Erode District. ......2nd respondent in WP.No. 2013/06 The Block Development officer, Taluk Office Compound, Erode District. ..... Ist respondent in WP.No. 4019/06 https://hcservices.ecourts.gov.in/hcservices/ The President, Ellapalayam Village Panchayat, Erode Pnchayat Union,Thottampatti, Villarasampatti P.O., Erode -638 107. ....2nd Respondent in WP.No. 4019/06 The Konerikuppam Panchayat, Rep by its President, Konerikuppam, Kacheepuram Taluk, Kancheepuram District. .... 2nd rEspondent in WP.No. 7604/06 The President, Karambakkam Panchayat, Villiwakkam Panchauat Union, Thiruvallur District. .... Ist Respondent in WP.No. 9234/06 K. Ganapathy .... 2nd Respondent in WP.No. 9234/06 The District Collector, Thiruvallur District. Thiruvallur. ....3rd Respondent in WP.No. 120469/06,12696/06 The President, Neduvarampakkam Panchayat, Neduuvarampakkam, Thiruvallur District. ... 4th Respondent in WP.No. 12049/06 The President, Surapattu Panchayat Union, (First Grade) Surapattu, Chennai – 600 066. ... 4th Respondent in WP.No. 12696/06 The Block Development Officer, (Pts) Gudimangalam at Pedappampatti, Udumalpet Taluk, Coimbatore District. ... Ist Respondent in WP.No. 16321/06 The President, Somavarapatti Panchayat, Udumalpet Taluk, Coimbatiore District. ... 2nd Respondent in WP.No. 16321/06 https://hcservices.ecourts.gov.in/hcservices/ The District Collector, Cuddalore, Cuddalore District.... 3rd Respondent in WP.No. 17030/06 The President Seppakkam Panchayat, Seppakkam, Virudhachalam Taluk, Cuddalore District. ...4th Respondent in WP.No. 17030/06 The District Collecor, Pudukottai District. Pudukottai -622 404. ... 2nd Respondent in WP.No. 18260/06 Thekkattur Panchayat, Rep by its President, Namanasumudhram Post, Pudukottai -622404. ...3rd respondent in WP.No.18260/06 Peronkuzhi Panchayat, rep by its President, Perunkozhi,Uthiramerur. ...2nd respondent in WP.No. 22509/06 Teh President, Polavakkalipalayam Panchayat, Gobi Taluk, Erode District- 638 476. ... Respondent in WP.No. 36063/06 The District Collector, Inspector of Panchayats, Virudhunagar District, Virudhunagar. ... Ist Respondent in WP.No. 4324/06 The Commissioner, (Block Development Officer) Sivakasi Panchayat Union, Sivakasi. ... 2nd Respondent in WP.No. 4324/06 The President. Saminatham Grade-II Village Panchayat, Sivakasi (TK) Sivakasi. ... 3rd respondent in WP.No. 4324/06 The District Collector, Villupuram District. Villupuram. ...3rd respondent in WP.No. 1314/07 https://hcservices.ecourts.gov.in/hcservices/ The President, Gangarampalayam Panchayat, Kandamangalam Union, Villupuram District. ... 4th Respondent in WP.No. 1314/07 The District Collector, Villupuram District. Villupuram. ... 3rd Respondent in WP.No. 6112/07 The Block Development Officer, Mailam Panchayat Union, Mailam, Villupuram District. ... 4th respndent in WP.No. 6112/07 The President, mailam Pancaat, Mailam 604304, Villupuram Dsitrict. ... 5th respondent in WP.No. 6112/07 The District Collector, Coimbatore District,. Coimbatore. ...2nd respondent in WP.No. 12162/07 Kaniyur Panchayat, Rep by its President,Kaniyur, Coimbatore District. ... 3rd respondent in WP.No. 12162/07 Pennalur Panchauat, rep by its President, No.58, Pennalur Village & Post, Sriperumbudur Taluk, Kancheepuram District -602105.... 3rd respondent in WP.No. 12690/07 The Commissioner, Tuticorin Panchayat Union, Tuticorin. ... Ist respondent in WP.No. 7039/07 The president, Mudiraithanenthal Grade-II Panchayat, Mudiraithanenthal, Tuticorin District. ...2nd respondent in WP.No.7039/07 WA.No.2080 of 2003: Appeal preferred under Clause 15 of the letters patent Act against the order of the Honourable Mr. Justice P.K. Misra, dated 30.4.2003 and made in WP.No. 46068 of 2002 presented to this Court under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records leading to the issue of the impugned order dated 9.12.2002 passed by the respondent herein https://hcservices.ecourts.gov.in/hcservices/ demanding House tax to the petitioner Trust's Buildings which are used for educational purposes at perumalpattu Village, and quash the same. Writ petitions filed under Article 226 of the Constitution of India to issue Writs of Certiorarified Mandamus (a) calling for the proceedings of the second respondent made in Assessment Notice No. 361 and quash the said demand of the second respondent dated 14.5.2002 and consequently direct the respondent not to levy and collect any property tax in respect of the petitioners buildings used for educational purpose at Thandalam Village, Kancheepuram District (WP.No. 9659/2005). calling for the records of the respondents relating to the demand letter of the 2nd respondent dated 7.10.2004 demanding property tax from the petitioner and quash the same and forbearing the respondents herein from levying and collecting property tax from the petitioner in respect of the building used for Educational and Hostel purposes of the petitioner institution at Konalai village, Tiruchy District [in WP.No.2691/04] c] calling for the records of the 1st respondent in Na.Ka.No.1574/03/C-2 dated 17.12.03, quash the same as illegal and consequently forbear the respondents from levying property tax / House take for the petitioner School Building and Hostels etc.[in WP.7499/04] d] calling for the proceedings of the second respondent made in Assessment Notice No.1009 dated 18.3.2004 and quash the same and not to levy and property tax in respect of the petitioner's buildings used for educational purpose at No.37 Kazhipattur Village, Kancheepuram District [WP.No.9906/04] e] calling for the records relating to the impugned notice Na.Ka.No. m 3/1587/2004 dated 24.3.2005 passed by the respondent quash the same as illegal and without jurisdiction and further forbearing the respondent from demanding any House tax and library as against the Petitioner's Educational Institution under Tamil Nadu Panchayat Act, 1994 and Tamil Nadu village Panchayat Assessment and collection of taxes] Rules 1999 [in WP.No.11943/05] f] calling for the records in respect of the impugned demand notice issued by the 2nd respondent vide his proceedings dated 2.6.2005 and quash the same and direct the respondents not to demand any property tax from the petitioner [in WP.31173/05] g] calling for the records relating to the proceedings of the 4th respondent in assessment No.638 dated 14.10.2005 and quash the https://hcservices.ecourts.gov.in/hcservices/ same and consequently directing the 4th respondent not to levy or collect any property tax in respect of the buildings used by the petitioner for educational purpose and hostel.[WP.485/06] h] calling for the records relating to the demand notice of the 4th respondent dated 16.6.2005 and consequential order of the 4th respondent dated 16.12.2005 and to quash the same and consequently forbear the respondent 3 and 4 from demanding the house tax/Property tax from the petitioner's institution in respect of the college and hostel buildings as they are exempted from the purview of the Property tax under Rule 15[c] of Tamil Nadu Panchayat [Assessment and collection of Taxes] rules 1999 [WP.1956/06] i] calling for the records of the 2nd respondent herein relating to his impugned order dated 22.12.2005, quash the same consequently forbear the respondents hereby from levying property tax/House Tax for the buildings owned by the petitioner's School namely S.E.T. Higher Secondary School, Anthiyur Salai, Mugasipudur Post, Bhavani Taluk, Erode District [WP.2013/06] j] calling for the records relating to the order in G.O.Ms.NO.5 Rural Development [C.2] Department dated 30.1.2006 on the file of the 1st Respondent, quash the same and direct the respondent to forbear from demanding and collecting any property tax for the buildings ownef by the petitioner School at Mamallan Nagar, Konerikupam Village Panchayat limits, Kancheepuram District [W.No.7604/06] k] calling for the records of the respondent relating to the notice of demand for house tax in his assessment No.531/2002-03 dated 3.3.2006 served on the petitioner on 9.2.2006 apprehending recovery proceedings under Section 172 and 174 of the Panchayat Act and consequently forbearing the respondent from collecting levying property tax for the petition college in accordance with Rule 15[c] of the Tamil Nadu Village Panchayat [Assessment and Collection of Taxes] Rules 1999 [WP.9234/06] l. calling for records relating to the impugned order of the 2nd respondent dated 1.8.2007 claiming property tax for the year 2007- 2008 and arrears from petitioner Trust running educational institutions on charitable basis at door Nos.1/168G2, 1/168G3, 1/168G4, 1/168G5, 1/168G1, 1/168-3 , 1/307A, 1/307B, 1/307C, 1/307D, 1/307E, 1/307F which form are unit in the same campus situate at Mudivaithannanthal panchayat, Cheranmadevi, Tirunelveli district and quash the same and consequebntly direct the respondents herin to except the petitioner trust running educational institutions an charitable basis from the payment of property tax (W.P.7039/07) https://hcservices.ecourts.gov.in/hcservices/ 2.certiorari a. calling for the records comprised in the proceedings of the second respondent dated 26.2.2003 in Lr.RC.No.148/2002-A2 and of the third respondent dated 3.4.2003 and quash the same in W.P.No.12681/03 b. calling for the records leading to the issue of the impugned order and demand dated 12.11.2003 of the first respondent herein in assessment No.1468 demanding house tax from the petitioner to the buildings more fully described on the revise of the said demand and quash the same in w.p.35138/03) c. calling for the records relating to the order of the first respondent in Na.Ka.No.2171/03 / Aa2 dated 5.12.2003 and quash the same in W.P.NO.37562/03. d. calling for the records relating to the order of the 2nd respondent dated 22-11-2004 in No. 239903 and quash the same. in W.P.4456/05. e. calling for the records of the respondents in their demand notice dated 10.3.2005 initiated under Section 172 of the Tamil Nadu village Panchayats (Assessment and Collection of Taxes) rules, 1999 in respect of the petitioners new building i. measuring an extent of 8500 sq.ft. (in W.P.10763/05) ii. 46345 sq decimetre in W.P.10764/05 situate in Shanmuga Industries Arts and Science College Campus at New Door No.86, Manalurpet Main road, keezh Anaikarai, Tiruvannamalai District and quash the assessment therein. (W.P.10763 and 10764/05) f.calling for the records on the file of the 2nd respondent in his proceedings No..351 dated nil and the consequential attachment notice dated 28.3.2005 and quash the same in so far as the petitioner institution is concerned (in W.P.11368/05) g. calling for the records of the 4th respondent dated 7.1.05, 11.2.05 & 22.4.05 and that of the 3rd respondent in and by his proceedings in Na.ka.No.8478/04/A4 dated 13.01.05 quash the same (W.P.16542/05) h. calling for the records in respect of the demand notice dated Nil in Assessment No.871 levying House tax on the buildings of the petitioner used for educational purposes, on the file of the 4th respodnent, and quash the same.(W.P.38922/05) https://hcservices.ecourts.gov.in/hcservices/ i.calling for the records of the 2nd respondent in respect of the demand notice dated 21.11.2005 in property Tax Receipt No.4299, levying property tax on the buildings used by the petitioner school for educational purposes and quash the same W.P.No.39776/05) j. calling for the records of the 4th respondent Assessment No.685 dated 14.10.2005 & 26.11.2005 quash the same. (W.P.NO.40475/05) k. calling for the records of the 4th respondent in Assessment No.2475, in Demand Notice No.053863, dated 13.9.2005, and the consequential demand raised by the 4th respondent 19.12.2005 quash the same.(W.P.41399/05) l. call for the records of the Ist respondent herein in notice dated 17.6.2005 and quash the house tax demand notice dated 17.6.2005. (W.P.9071/05) m. calling for the records of the 2nd respondent in respect of the demand notice dated nil in property Tax Receipt No.103589 leying property tax on the buildings used by the petitioner school for educational pruposes and quash the same. (W.P.348/06) n. calling for the records of the 2nd respondent in respect of the demand notice dated 8.11.2005 made in Assessment No. 578, levying property tax on the buildings used by the Petitioner School for educational purposes and quash the same. (W.P.4019/06) o.calling for the records of the 5th respondent in assessment No.411, in Demand Notice dt. 09.3.2006, and quash the same (W.P.12049/06) p. calling for the records of the 4th respondent in Demand Notice No. 1354 for Assessment No. 812 for the year 2004-2005 and Notie No. 1355 for the Assessment No. 812 for the year 2005-2006 both dt. 16.5.2006 with respect to the petitioner institution and quash the same. (W.P.17030/06) q. Calling for the records of the 3rd Respondent in Impugned Letter dt. 12.06.2006 and quash and the same and consequently directing the respondents not to insist on payment of property tax from the petitioners College viz., J.J. College of Arts and Science building owned by the Petitioner herein situated at Sivapuram, https://hcservices.ecourts.gov.in/hcservices/ Namanasamudram Post, Pudukottai District (W.P.18260/06) r. Calling for the records comprised in the demand notice of the 2nd respondent and quash the same. (W.P.22509/06) s. Calling for the records comprised in the letter of the 2nd respondent in letter R.C.No.A5/3962/05, dated .05.06, and quash the same. (W.P.22510/06) t.Calling for the records on the file of the 1st respondent pursuant to his Notice of Demand for House-tax in Assessment No.1369 - No.109004, dated Nil and Quash the same (W.P.36063/06) u. calling for the records of the respondent 1 and 2 in Na.Ka.Nve.E6/6049/2005 dated 12.4.2006 and connected Na.Ka.B3/1089/06 dated 21.4.2006 respectively and quash the same. (W.P.4324/06) Mandamus 1. directing the respondents not to insist on payment of property tax from the petitioner for the premas Matriculation School (including Nursery School) building situate at Velliampalayam, (in W.P.No.10768/05) 2. forbearing the respondent herein their men and subordinates from leying property ran/ house tax for the buildings owned by the petitioner school namely 1. "Desian Nursery and Primary School" and demanding the same from the petitioner school situated at Naraikula Metty street, shohnghur- 631 102, Vellore District (in W.P.26271/05) 2. Vanaprastha International Nursery and Primary School and demanding the same from the petitioner school situated at Mugulappalli, Thummanappalli Post, Hosur Taluk, Krishnagiri District (W.P.31872/05) 3. directing the respondents herein not to levy property tax on the buildings belonging to the petitioners herein (W.P.12696/06) 4. forbearing the respondents herein, their men and sub ordinates from levying property tax/house tax for the buildings owned by the petitioners school namely Rajalakshmi Geneguswamy Matriculation Higher Secondary School and demanding the same from the petitioners school situated at Pedappampatti Village Panchayat, Udumalpet Taluk, Coimbatore District.(W..16321/06) https://hcservices.ecourts.gov.in/hcservices/ 5. directing the respondent herein not to levy property tax on the buildings belonging to the petitioner herein (W.P.1314/07, 6112/07) 6. Directing the respondents