The Wind Energy Generators and related structures were deemed to fall within the definition of 'house', 'hut', and 'building' under the Tamil Nadu Panchayats Act, 1994, making them subject to tax and regulation by the Panchayat.

1. In the first writ petition (W.P.No.16438 of 2009), the petitioner is a private limited company seeking to challenge the order of the second respondent/Panchayat dated 10.6.2009 and the consequential reply dated 29.6.2009. Notice was ordered on 17.8.2009 and pending the notice, interim stay was granted.

2. Subsequently, the other three writ petitions (W.P.Nos.17098 to 17100 of 2009) are filed by three different managements and those writ petitions challenge the order of the third respondent/Panchayat dated 10.6.2009 and seek for a consequential direction to the respondents to forbear from interfering with the Wind Energy Generators in the petitioners premises. When the matter came up on 24.8.2009, this Court directed private notice to be issued to the respondents and pending that interim stay was also granted.

3. By the impugned notice dated 10.6.2009, the Panchayat has informed the petitioners that they have violated the Tamil Nadu Panchayats Act, 1994 (for brevity "the Act") as well as G.O.Ms.No.255, Rural Development (C2) Department, dated 18.8.1997 and G.O.Ms.No.172, Revenue Department, dated 28.3.2000. It is further stated that the petitioners have erected electric poles in the Panchayat road without seeking permission from the Panchayat. In view of these violations, the Panchayat has given them notice as to why the wind mills and the so-called structures should not be demolished and removed at the cost of the petitioners.

4. According to the petitioners, in the notice given by the Panchayat, there is no reference to the power exercised by them. They sent a legal notice asking the Panchayat to provide details about their proceedings but by a reply dated 7.7.2009, the Panchayat informed them that they are not entitled to copies, but however they are at liberty to take note of these proceedings by having access to the internet. It is stated that G.O.Ms.No.255, Rural Development (C2) Department, dated 13.12.1999 is nothing but the statutory rules, viz., The Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999. It is the case of the petitioners that neither the Rules nor the main enactment gives power to the Panchayat to demolish or to remove the Wind Energy Generators on account of non-obtaining prior permission from the Panchayat.

5. According to the petitioners, the term "house" has been defined under Section 2(14) of the Act as under:

"Section 2(14): "house" means a building fit for human occupation, whether as a residence or otherwise, having a separate principal entrance from the common way and includes any shop, workshop or warehouse or any building used for garaging or parking buses or as a bus-stand."

Therefore, the petitioners contend that the Wind Energy Generator will not come within the definition of "house" as defined under the Act. That apart, the mobile temporary structure measuring 8 x 8 feet, which is set up near the Wind Energy Generators and used as Control Room for monitoring the system, will also not come under the definition of "house", as it is only a temporary mobile structure and it cannot be used as a shop, workshop, warehouse or for any other major purpose, viz., parking areas. The structure is also not fit for human occupation and therefore, the Panchayat cannot deem it as a house and demand tax under Section 172(1) of the Act.

6. It is also claimed that Sections 159 and 160 of the Act are inapplicable. Section 159 of the Act reads as follows:

"Section 159. Purposes for which places may not be used without a licence.-

(1) The Government may, by notification, specify the purposes which in their opinion, are likely to be offensive or dangerous to human life or health or property.

(2) The Village Panchayat may, with the previous approval of the prescribed authority, notify that no place within the limits of the Panchayat Village shall be used for any of the purposes specified in the notification issued under sub-section (1) without a licence and except in