S.J. Mukhopadhaya, J.

The matter relates to grant of exemption of house tax u/r 15 (c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 (hereinafter referred to as Rules, 1999). Learned single Judge allowed the prayer of the respondent, Kamaraj College of Engineering and Technology (college for short) by impugned judgment dated 10th April, 2006, reported in 2006 (3) MLJ 1068.

During the pendency of the appeal against the said judgment, in another case of Sriram Educational Trust Vs- President, 89 Perumalpattu Panchayat Union reported in 2008 (1) CTC 449, Division Bench of this Court having affirmed the view of learned single Judge, the matter has been referred to the Larger Bench.

2. The question involved in the present case is – Whether Rule 15 (c) enables the Panchayat to exempt the educational institutions from payment of house tax or mandates the Panchayat to grant such exemption.

3. Learned single Judge held that the college being an educational institution is entitled for exemption and, thereby, directed the Panchayat to grant exemption and refund the house tax already paid.

4. The college was established in the year 1998. It