Chitra Venkataraman, J.

The appellant/petitioners in these batch of writ appeal/writ petitions are educational institutions. They challenge the correctness of the demand for property tax under Section 172 of the Tamil Nadu Panchayats Act, 1994, on the ground that buildings used for educational purpose are exempt from liability under Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999.

.2. It is seen that on the issue of exemption, there are two decisions of this Court taking two different views. In the decision reported in (2006) 3 MLJ 1068 (KAMARAJ COLLEGE OF ENGINEERING AND TECHNOLOGY, MANAGING BOARD, REP. BY ITS SECRETARY, VIRUDHUNAGAR Vs. PRESIDENT, K.VELLAKULAM PANCHAYAT, MADURAI DISTRICT), Justice P.Jyothimani considered the question of exemption on the assessment of house tax on the educational institutions under Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999. The learned Judge held that buildings used for educational purposes including hostels recognised by the State and other educational authorities, and irrespective of the fact as to whether they are aided or unaided