ORDER :

(Prayer in W.P. No. 8096 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned Demand Notice dated 23.12.2010, for the payment of Rs.10,073/- as House Tax for Door No.139 in Ward No. IV in Form I, vide Assessment No.905, on the file of the fourth respondent and quash the same, directing the respondents to grant statutory exemption from the payment of House Tax in respect of the petitioner Aided School, as per the notification dated 05.03.2008 vide G.O.Ms.No.38, Rural Development and Panchayat Raj, Amending Rule 15(c) of the Tamil Nadu Panchayats Act, 1994.

in W.P. No. 14308 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned Demand Notice dated 24.12.2010, for the payment of Rs.8793/- as House Tax for Door Nos.3F in Ward No.III in Form I, vide Assessment No.2118, on the file of the fourth respondent and quash the same, directing the respondents to grant statutory exemption from the payment of House Tax in respect of the petitioner Aided School, as per the notification dated 05.03.2008 vide G.O.Ms.No.38, Rural Development and Panchayat Raj, Amending Rule 15(c) of the Tamil Nadu Panchayats Act, 1994.)

1. The Writ Petitions on hand are filed to quash the demand notice dated 23.12.2010 and 24.12.2010 for payment of Rs.10,073/- and Rs.8793/- as house tax for the premises owned by the petitioners and further direction is sought for to grant statutory exemption from payment of house tax in respect of the petitioners aided Schools as per the notification dated 05.03.2008, vide G.O.Ms.No.38 Rural Development and Panchayat Raj Department, amending Rule 15(c) of the Tamil Nadu Panchayats Act, 1994.

2. The petitioner in W.P. No. 8096 of 2011 is St.Joseph Middle School is an aided Tamil Medium Middle School, managed by the Salem Diocese Society. It is a registered society under the Societies Registration Act. The petitioner is running the school with an object of rendering educational service to the people in that locality. The school is situated in a total extent of 1 acre of land and the School has a two storied pucca building constructed and has a total built-in area of 2,516.81 sq.ft. in the ground floor and 2,516.81 sq.ft in the first floor. That apart, there is a tiled roof building of an extent of built-in area of 1,313.25 sq.ft. Thus, the entire campus located in the fourth respondent / Panchayat has a total built-in area of 6,346.87 sq.ft in respect of the petitioner's School.

3. The petitioner in W.P. No. 14308 of 2011 is St.Mary's Middle School is an aided Tamil Medium Middle School, managed by the Salem Diocese Society. It is a registered society under the Societies Registration Act. The petitioner is running the school with an object of rendering educational service to the people in that locality. The school is situated in a total extent of 0.92 acre of land and the School has a two storied pucca building constructed and has a total built-in area of 7,353 sq.ft.

4. The learned Senior counsel appearing on behalf of the petitioners mainly contended that an amendment was brought in by the Government of Tamil Nadu amending Rule 15(1)(c) of the Tamil Nadu Village Panchayats (Assessments and Collection of Taxes) Rules, 1999. The amendment was notified in the Tamil Nadu Government Gazette on 05.03.2008. Accordingly, the Rule 15 is held as follows:

"In the said Rules, in Rule 15:-

(1) for clause (c), the following clause shall be substituted, namely:-

"(c) buildings used for educational purposes including hostels and libraries run by the Government or local bodies and institutions aided by the Government and public buildings used for charitable purpose of sheltering the destitutes or animals;";

(2) in the first proviso, for the expression "clauses (a) and (c)", the expression "clause (a)" sh