COMMON ORDER

Both the writ petition arise out of the same factual matrix and involve common issues. Hence, they are taken up together and disposed of by this common order

2. The writ petition in W.P. 31022 of 2014 arise under the following circumstances:-

3. The petitioner is a Trust carrying on activities in the field of education. It is running several Schools and Colleges. One such College is Agni Engineering College and Technology. The petitioner obtained approval and put- up construction for the said college. The initial construction, took place in the year 2001. Subsequently, in 2006, the petitioner sought permission to raise additional construction over the existing building. The application was filed with the 3^rd respondent. The 3^rd respondent forwarded the application to the State Government, which gave an appropriate direction for granting sanction. The superstructure that exists on the land after the additional construction consist of ground, first and second floors.

4. The State of Tamil Nadu issued G.O.Ms.No.191, Housing and Urban Development Department dated 01.06.2007, directing the levy of Infrastructure and Amenities (I&A) charges. Subsequently, another order was passe