JUDGMENT :

T.RAJA. J.

This Writ Appeal has been filed against the Common Order of the learned Single Judge made in W.P.No.5757 of 2009 dated 30.07.2010 in and by which the prayer of the appellant to issue a Writ of Declaration, declaring the provision of Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 as amended by G.O.Ms.38, Rural Development and Panchayat Raj (PR- 1) Department dated 5.3.2008, published in the Tamil Nadu Government Gazette Issue No.69, dated 5.3.2008 as void, unlawful, ultra vires and unconstitutional in respect of the buildings used for educational purposes by the member educational institutions of the writ petitioner Association, was refused.

2. Learned Senior Counsel appearing for the appellant explaining the need for challenging the above mentioned amended provision stated that originally, the Rule 15(3) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999, stated that the 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, if they fall within the meaning of house as defined in the Act, shall be exempted from paying the house tax. When the above provision was governing the subject-in-question, the State Government has introduced G.O. Ms.No.38, Rural Development and Panchayat Raj (PR- 1) Department dated 5.3.2008, carrying out certain amendments, amending the column ''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'' to the effect that buildings used for educational purposes by the Government aided institutions for conducting self-financing unaided courses, shall be subject to levy of house tax, as a result, the impugned Government Order in G.O.Ms.No.38 has come forward to grant exemption only to the buildings owned by the local bodies and private institutions aided by the Government.

3. Learned Senior Counsel for the appellant further stated that since the appellant, namely, the Tamil Nadu Nursery, Primary Matriculation and Higher Secondary Schools Managements Association are running only matriculation unaided schools, they are kept away from the exemption provision, as a result, they are all liable to pay the taxes. Therefore, the appellant is constrained to approach this Court by filing a Writ Petition raising various grounds inter alia the impugned amendment made to Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999, has to be declared as void, unlawful, ultra vires and unconstitutional in respect of the buildings used for educational purposes by the member educational institutions of the writ petitioner Association. It is also stated that the State Government has attempted to distinguish the educational institutions on the basis of the aid to be provided to them and by view of the amendment, the unaided educational institutions which are already over burdened are further put to face extra financial burden to pay the house/property tax whereas the institutions which are getting aid are in a comfortable position as they did not need to pay any salary for teaching and non-teaching staff, because they are given exemption from paying house tax. As a result, the State Government is discriminating the private institutions which come under self-financing basis against Act 14 of the Constitution of India. Therefore, the appellant challenged the impugned amendment on the ground that the same cannot have a nexus to the object and constitutional mandate sought to be achieved in this regard.

4. Learned Senior Counsel for the appellant also stated that however, when similar provisions in the Chennai City Municipal Corporation Act, 1919, Madurai City Municipal Corporation Act, 1971, Coimbatore City Municipal Corporatio