IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on: Pronounced on:

18.08.2023 18.01.2024 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.8121, 8201, 33538, 33541 & 33542 of 2022 and W.M.P.Nos.8209 to 8211, 8103, 8105, 8108, 32998, 33001 & 33002 of 2022 W.P.Nos.8121 & 8201 of 2022 St.Joseph's Convent Anglo-Indian Girls' Higher Secondary School, Rept. By its Correspondent, St.Joseph Convent Road, Coonoor – 643 102, The Nilgiris District. .. Petitioner (in W.P.No.8121 of 2022)

St.Joseph's Boys' Anglo Indian Higher Secondary School, Rept. By its Correspondent, College Road, Coonoor, The Nilgiris – 643 102. .. Petitioner (in W.P.No.8201 of 2022)

Vs.

1.The Secretary, Department of Municipal Administration and Water Supply, The Government Secretariat, Fort St. George, Chennai – 600 009.

2.The Commissioner, Municipal Administration, Commissionerate of Municipal Administration, Chepauk, Chennai – 600 005.

3.The Commissioner / The Executive Authority, Coonoor Municipality, Coonoor – 643 102, The Nilgiris District.

4.The Recovery Officer, Coonoor Municipality, Coonoor – 643 012, The Nilgiris District.

5.The District Educational Officer, The Office of the District Educational Officer, Coonoor – 643 102, The Nilgiris District. .. Respondents (in both cases)

W.P.Nos.33538, 33541 & 33542 of 2022 St.Antony's Anglo Indian High School, Rept. By its Correspondent, 3(2), Ruckmani Lakshmipathy Salai, Pudupet, Chennai – 600 002. .. Petitioner (in W.P.No.33538 of 2022)

St.Mary's Anglo Indian Higher Secondary School, Rept. By its Correspondent, 110, Armenian Street, Chennai – 600 001. .. Petitioner (in W.P.No.33541 of 2022)

Francis Xavier Anglo Indian Higher Secondary School, Rept. By its Correspondent, 209, Prakasham Salai, Muthial Pet, George Town, Chennai – 600 108. .. Petitioner (in W.P.No.33542 of 2022)

Vs.

1.The Secretary, Department of Municipal Administration and Water Supply, The Government Secretariat, Fort St. George, Chennai – 600 009.

2.The Commissioner, Chennai Municipal Corporation, Ripon Building, Chennai – 600 003.

3.The Assistant Revenue Officer, Zone-V, Revenue Department, Greater Chennai Corporation, 61, Basin Bridge Road, Old Vannarappettai, Chennai – 600 021. .. Respondents (in all cases)

Prayer in W.P.No.8201 of 2023: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned Demand dated 10.11.2021, in Na.Ka.No.823/2018/A1, in Assessment Nos.065/014/00250 to 065/014/00253, and the Distraint Proceedings dated 22.03.2022, in Assessment Nos.065/014/00250 to 065/014/00253, on the file of the 3^rd respondent, and quash the same directing the 3^rd respondent to abide by the directions of this Court dated 03.01.2020 in W.P.No.29269 of 2018.

Prayer in W.P.No.8121 of 2023: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned Demand dated 10.11.2021, in Na.Ka.No.823/2018/A1, in Assessment Nos.065/010/00384 to 065/010/00389, and the Distraint Proceedings dated 21.03.2022, in Assessment Nos.065/010/00384 to 065/010/00389, on the file of the 3^rd respondent, and quash the same directing the 3^rd respondent to abide by the directions of this Court dated 03.01.2020 in W.P.No.29269 of 2018.

Prayer in W.P.No.33538 of 2022: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records, pertaining to the impugned Assessment Order, dated 24.05.2018 in 6/18-19/144241 on the file of the 2^nd respondent, and the consequential demand notice dated 03.10.2022 in Z.O.V.R.D.C.No.R1/DN.61/SPL/2022, on the file of the 3^rd respondent, in so far as it imposes property tax in respect of the Anglo-Indian Aided High School of the petitioner and quash the same.

Prayer in W.P.No.33541 of 2022: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling fo