Tax exemption under Section 101(b) of the Chennai City Municipal Corporation Act requires qualifying as a 'Choultry', defined as a lodging for travelers, which the petitioner’s hostel does not meet.

ORDER :

By this Common Order, both the Writ Petitions are being disposed of.

2. In W.P.No.5182 of 2020, the petitioner has challenged the Impugned Order in Z.O.8.R.D.C.No.Assr.106/2431/2019 dated 04.12.2019 passed by the 3^rd respondent namely the Regional Deputy Commissioner (Central), Greater Chennai Corporation (GCC), Shenoy Nagar, Chennai – 600 030.

3. By the Impugned Order dated 04.12.2019, the 3^rd respondent in the said Writ Petition has rejected the request of the petitioner for exemption from payment of property tax under Section 101 (b) of the Chennai City Municipal Corporation Act, 1919.

4. The aforesaid Impugned Order has been passed pursuant to an earlier Order passed by this Court on 19.08.2016 in W.P.No.26341 of 2011.

5. The said Writ Petition was earlier filed by the petitioner herein. The Court after considering the arguments advanced by the learned counsel on either side, had observed as under in its order dated 19.08.2016:-

“6. After hearing the learned counsel appearing on either side and perusing the materials placed on record, this Court is of the view that if the petitioner seeks for exemption from the provisions of the Act and they seek to bring the nature of the activities within the ambit of anyone of the clauses mentioned in section 101 of the CCMC Act, then they should make a specific request/application in that regard. If such application is filed, then the respondent Corporation can examine as regards the nature of the activities done by the petitioner and whether no rent is charged for occupation of the building and if rent is charged whether it is exclusively used for charitable purposes. In fact, after the impugned demand notice was issued, the petitioner has filed their objections / representation, which is also pending consideration before the respondent Corporation.

7. In the light of the above, while directing the respondent Corporation to keep the impugned proceedings in abeyance, there will be a direction to the petitioner to submit an application seeking for exemption in terms of Section 101 of the CCMC Act within a period of four weeks from the date of receipt of a copy of this order, and along with the application, the petitioner also should enclose all the relevant materials to justify their claim. On receipt of such application, the respondent Corporation shall nominate the Senior Officer for inspection of the premises which should be done after notice to the petitioner. On completion of inspection, a report be submitted to the Commissioner and after hearing the petitioner in person, the respondent Corporation is directed to take a decision in the application for grant of exemption. The above exercise shall be completed within a period of three months from the date on which the application for exemption is made in terms of the above directions.

8. In fine, the writ petition is disposed of. No Costs. M.P.No.1 of 2011 is closed.”

6. In W.P.No.20635 of 2021, the same petitioner has challenged the Impugned Demand Notice bearing Ref.CMC.No.05/073/1441/000001-08/106/03274/000 dated 03.08.2021 issued by the respondents Chennai Metropolitan Water Supply and Sewerage Board (CMWSSB), demanding taxes and charges from the petitioner for the period between 1^st half of 2018 and 1^st half of 2021 amounting to a sum of Rs.9,49,708/-.

7. The challenge to the respective demands both under the provisions of the Chennai City Municipal Corporation Act, 1919 and the Chennai Metropolitan Water S