OF ENGINEERING AND TECHNOLOGY,MANAGING BOARD v. PRESIDENT,K.VELLAKULAM PANCHAYAT, MADURAI DISTRICT reported

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:16.4.2008 CORAM;THE HONOURABLE MR.JUSTICE P.JYOTHIMANIW.P.NO.8105 OF 2004 Sri Rangalatchumi Educational Trustand P.S.N.A.College of Engineeringand TechnologyKothandaraman NagarDindigul 624 622rep. by its Chair PersonTmt.K.Dhanalakshmi..Petitionervs1.The Secretary to Govt.,Rural Development (C2)DepartmentFort St.GeorgeChennai 92. The District CollectorDindigul DistrictDindigul3.Block Development OfficerReddiar Chatram Panchayat UnionReddiar ChatramDindigul District4.The Silvarpatty Panchayatrep. by its PresidentSilvarpattiDindigul TalukDindigul District ..Respondents Writ Petition is filed under Article 226 of the Constitution of India for the issue of writ of Certiorarified Mandamus calling forthe records on the file of the 1st respondent pertaining to theproceedings in Letter No.30761/C2/03-6 dated 10.12.2003, quash thesame and direct the 1st respondent to grant exemption of thebuildings owned by the Petitioner's institution.for petitioners : Mr.R.Subramanian Senior Counsel for Mrs.S.Hemalatha https://hcservices.ecourts.gov.in/hcservices/ for respondents : Mr.N.Senthilkumar,G.A., (for R1 and R2) Mr.R.Chandrasekaran (for R3 and R4) ........ORDERThe issue involved in this case is covered by the judgment ofthis Court rendered in KAMARAJ COLLEGE OF ENGINEERING AND TECHNOLOGY,MANAGING BOARD, REP. BY ITS SECRETARY, VIRUDHUNAGAR v. PRESIDENT,K.VELLAKULAM PANCHAYAT, MADURAI DISTRICT reported in 2006 (3) MLJ1068 as confirmed by the Hon'ble Division Bench consisting ofK.RAVIRAJA PANDIAN and CHITRA VENKATARAMAN,JJ. reported in 2008 (1)CTC page 449 (SRIRAM EDUCATIONAL TRUST v. THE PRESIDENT, 80,PERUMALPATTU PANCHAYAT UNION).

By the impugned order in this writ petition passed by the Government, the first respondent rejects the claim of the petitionerinstitution to grant exemption from payment of property tax for thebuildings of the institution. It is not in dispute that thepetitioner institution which is an Engineering College run on self-financing pattern by the trust and the buildings are used foreducational purposes. In the light of the same, the petitioner hasmade a representation claiming exemption from payment of property taxunder the Tamil Nadu Panchayat Act. It was as per the direction ofthis Court in W.P.No.29888/2002 filed by the petitioner in the orderorder dated 1.9.2003 directing the first respondent to consider therepresentation. The impugned order came to be passed withoutassigning any reason.

In the judgment reported in 2006 (3) MLJ 1068 stated suprathis court has held that on a plain reading of Rule 15C of the TamilNadu Village Panchayat (Assessment and Collection of Taxes) rules,1999, the dominant object or use of the buildings for educationalpurposes alone should be considered for granting exemption andnothing more or less is required, since the said rule is inunqualified terms. The Division Bench while confirming the saidjudgment has held as follows: "In the above circumstances we allow the writappeals and the writ petitions holding that on a plainreading of Rule 15(c), the dominant object or the useof the building for educational purposes alone decidesthe claim for exemption and nothing more or less isrequired. Rule 15(c) is in an unqualified terms. There are no words of restriction attached to theportion dealing with educational purposes. In theabove circumstances, we do not agree with the view https://hcservices.ecourts.gov.in/hcservices/ expressed by Justice P.K.Misra and affirm the view of Justice P.Jyothimani in the decision reported in (2006)3 MLJ 1068 (KAMARAJ COLLEGE OF ENGINEERING ANDTECHNOLOGY, MANAGING BOARD, REP. BY ITS SECRETARY,VIRUDHUNAGAR Vs. PRESIDENT, K.VELLAKULAM PANCHAYAT,MADURAI DISTRICT), as stated in the precedingparagraph. Hence, we set aside the orders impugnedherein dated 30.4.2003 thereby allow the writ appealand the writ petitions. Connected MiscellaneousPetitions are also dismissed. No costs. "In view of the abovesaid fact since the matter is covered by thejudgment of the Division Bench, the Writ Petition stands allowed. The impugned order is quashed. No costs. Sd/- Assistant Registrar/True Copy/Sub Assistant RegistrarsalTo1.The Secretary to govt.,Rural Development (C2)DepartmentFort St.GeorgeChennai 92. The District CollectorDindigul DistrictDindigul3.Block Development OfficerReddiar Chatram Panchayat UnionReddiar ChatramDindigul District4.The President Silvarpatty PanchayatSilvarpatti, Dindigul TalukDindigul District+ 1 CC to Government Pleader, S.R.No.22290W.P.NO.8105 of 2004 KU(CO)SRA (09/05/2008)