W.P.No.5695 of 2020

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 15.11.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

W.P.No.5695 of 2020

and WMP Nos.6636 and 6637 of 2020

1. D.V.Balaji

2. Lakshmi Garden Matriculation Hr. Sec. School

rep. by its Correspondent,

No.26, Anna Salai, Vellore – 632 001.

... Petitioners

Vs

1. Corporation of Vellore,

rep. by its Commissioner,

Vellore.

2. Zonal Officer i/c,

Zonal Office – III,

Corporation of Vellore,

Vellore.

... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus calling for the records

pertaining to the impugned notice in Na.Ka.No.1977/2019/A1 dated

20.01.2020 on the file of the 2^nd respondent, issued along with computer

generated demand of Rs.5,71,910/- for 2019-2020 under Assessment

No.035/033/02112 dt.20.01.2020 with the signature of Commissioner of

Vellore Municipality, the 1^st respondent in respect of the 1^st petitioner's proeprty

having an extent of 28,702 sq.ft. Comprised in Town Survey Nos.86/1, 86/2,

86/3 and 164 situated in Municipal Ward No.27, Revenue Ward No.5, bearing

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W.P.No.5695 of 2020

New Door No.58, Old Door No.26 within Vellore Municipality, in which the 2^nd

petitioner education institution viz., Lakshmi Garden Matriculation Hr.Sec.

School is functioning and quash the same and consequently direct the

respondents to grant exemption of property tax in respect of the said property.

For Petitioner

: No appearance

For Respondents

: Ms.P.Shanthi

Standing Counsel

O R D E R

Mr.Arunkumar, learned counsel states that they have handed over the

brief to the petitioner. However, no counsel has entered appearance as on date.

2. The Writ Petition has been filed by two petitioners, who challenge a

demand of property tax dated 20.01.2020. The first petitioner, an individual, is

the owner of the property bearing New Door No.58, Old Door No.26, Town

Survey Nos.86/1, 86/2, 86/3 and 164 situated in Municipal Ward No.27,

Revenue Ward No.5, within Vellore Municipality (property/property in

question) and the second petitioner, is a Matriculation Higher Secondary

School, the lessee of the said property.

3. The challenge to property tax is premised on the ground that

exemption was sought from the levy of property tax under the provisions of the

Coimbatore City Municipal Corporation Act, 1981, that are applicable to

Vellore Municipality as well.

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W.P.No.5695 of 2020

4. The issue arising in this Writ Petition is no longer res integra and has

been decided by a Division Bench of this Court in Monfort Academy

Matriculation Hr. Sec. School V. The Secretary, Department of Municipal

Administration and Water Supply Department and two others (W.P.Nos.18008

of 2018 and batch dated 13.09.2019) against the tax payer.

5. The challenge therein was to the amendment to Section 101 of the

Chennai City Municipal Corporation Act, 1919, Sections 122(1)(c) and 122(2)

of Madurai City Municipal Corporation Act, 1971 and Sections 123(1)(c) and

123(2) of the Coimbatore City Municipal Corporation Act, 1981 and Section

83(2) of the Tamil Nadu District Municipalities Act, 1920 as per which, the

exemption that was hitherto available for educational institutions from levy of

property tax, stood removed.

6. With the upholding of the amendment, nothing survives in this Writ

Petition and the same is dismissed. No costs. Connected Miscellaneous

Petitions are also dismissed.

15.11.2022

Index : Yes / No

Speaking/non-speaking Order

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W.P.No.5695 of 2020

Dr.ANITA SUMANTH,J.

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To

1. Corporation of Vellore,

rep. by its Commissioner,

Vellore.

2. Zonal Officer i/c,

Zonal Office – III,

Corporation of Vellore,