Admit.

2. By consent of the learned counsel for both parties, the writ petitions are disposed of.

3. Since a common question of law is involved in all these writ petitions, all the writ petitions were heard together and this common order is passed.

4. In all these writ petitions, the petitioners are Educational Institutions. They use buildings for educational purposes. The respondents in all these writ petitions who are village panchayats concerned have issued notices for demand of house tax under Sections 172 & 174 of the Tamil Nadu Panchayats Act of 1974, demanding house tax for the said buildings. Challenging such notices, the petitioners have come forward with these writ petitions.

5. The contention of the petitioners in all these writ petitions is that Rule 15(c) of the Tamil Nadu Village Panchayat Act (Assessment and Collection of Taxes) Rules 1999 was amended as per G.O.Ms.No.38 Rural Development and Panchayat Raj, dated 05.03.2008 and under the said Rule 15(c), the buildings used for educational purposes including hostels have been exempted from house tax. The petitioners would rely on a judgment of a Division Bench of this Court in Sriram Educational Trust v. The President, 89, Perumalpattu Panchayat Union (2008 (1) CTC 449).

6. The said case came to be decided when such demand notices were issued under Section 172 of the Tamil Nadu Panchayat Act, as per the then Rule 15(c) which now stands repealed and substituted by new Rule 15(c).

7. The learned Additional Government Pleader appearing for the respondents would however submit that as per the present Rule 15(c) introduced by means of amendment, the exemption from house tax has not been extended to the buildings used by unaided colleges for educational purposes by unaided educational institutions and so, the demand notices are strictly in accordance with law which do not require any interference at the hands of this Court.

8. Now let me consider the rival submissions.

9. Before referring to the present Rule 15(c), let me extract the old Rule 15(c) which now stands repealed which is thus:-

"15(c)buildings used for educational purposes including hostels and libraries which are open to the public and public buildings used for charitable purpose of sheltering the destitutes or animals;"

"Provided that nothing contained in clauses (a) and © shall be deemed to exempt from house-tax, if any building for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses:

Provided further that Educational Institution (not commercial in nature) exempted from levy of house-tax, immediately before the commencement of the Act shall continue to be exempted under the said Act.

Explanation.-The exemption granted under this Rule shall not extend to residential quarters attached to schools or colleges not being the hostels or residential quarters attached to hospitals, dispensaries and libraries."

10. When the demand notices for house tax issued in respect of buildings used for educational purposes owned by the unaided educational institutions came up for consideration, while interpreting old Rule 15(c), a learned single Judge of this Court held that such buildings fall within the purview of Rule 15(c) and so, they are exempted from house tax. But, while interpreting the same, another learned single Judge of this Court has held the view that the buildings owned by self financing educational institutions though used for educational purposes, do not fall with the ambit of Rule 15 (c) and therefore, they are not exempted from paying house tax. When the matter was referred to a Division bench, after analyzing old Rule 15(c) and after analyzing several judgments of the Honble Supreme Court, the Division Bench has held that the buildings owned by unaided educational institutions which are used for educational purposes do fall within Rule 15(c) and so, they are exempted from house tax.

11. Subsequent to the said judgment of the Di