IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.08.2021

CORAM

THE HONOURABLE MR.JUSTICE T.RAJA

AND

THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVI

W.A.No.1746 of 2011

AND

M.P.Nos.1 and 2 of 2011

Tamil Nadu Nursery, Primary

Matriculation and Higher Secondary

Schools Managements Association

rep. by its General Secretary

Mr.D.Christdass,

Old No.64, New No.122,

T.P.Koil Street, Triplicane,

Chennai-600 005.

...Appellant / Petitioner

vs

1.The State of Tamil Nadu

rep. by its Secretary to Government,

Rural Development and Panchayat Raj

(PR-1) Department,

Fort St. George, Chennai-600 009.

2.The Director of Rural Development,

Government of Tamil Nadu,

Chennai.

...Respondents / Respondents

Prayer : Writ Appeal filed under Clause 15 of the Letters Patent

against the order of the learned Single Judge made in

W.P.No.5757 of 2009 dated 30.07.2010.

Prayer in W.P.No.5757 of 2009 : Writ Petition filed under

Section 226 of Constitution of India in the nature of a Writ of

Declaration declaring the provision of Rule 15(c) of the

Tamilnadu Village Panchayats (Assessment and Collection of

Taxes) Rules 1999 as amended by G.O.Ms.No.38 Rural Development

and Panchayat Raj (PR1) Department dated 05.03.2008 published in

the Tamil Nadu Government Gazette Issue No.69 dated 05.03.2008

as void, unlawful, ultra virus and unconstitutional in respect

of the buildings used for educational purposes by the member

educational institutions of the Petitioner Association is

concerned.

https://hcservices.ecourts.gov.in/hcservices/

For Appellant

:

Mr.Isaac Mohanlal,

Senior Counsel

for M/s.Rameshkumar

For Respondents :

Mr.R.Shanmugasundaram,

1 and 2

Advocate General

assisted by

Mr.T.Arun Kumar,

Government Advocate

JUDGMENT

(Judgment of the Court was pronounced by 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 pri