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