C.Kandasami Naidu College for Women v. The Commissioner,Cuddalore Municipal Corporation,Cuddalore

W.P.No.31487 of 2022IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 29.11.2024Coram:THE HONOURABLE MR.JUSTICE C.SARAVANANW.P.No.31487 of 2022and W.M.P.No.30949 of 2022C.Kandasami Naidu College for Women, Cuddalore, Under the management of The Pachaiyappa's Trust, ChennaiBy its SecretaryC.DuraikannuPachaiyappa's College Campus, Chennai – 600 030....PetitionerVersusThe Commissioner, Cuddalore Municipal Corporation, Cuddalore. ...Respondent Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus to quash the impugned communication dated 22.07.2022, for Assessment No.093/0003/00960, issued by the respondent, demanding payment of Rs.28,85,263/- as Property Tax for the years 2017-18 to 2022-23, for the petitioner college run in the building belonging to the Pachaiyappa's Charitable Trust and consequently, direct the respondent to pass orders exempting the petitioner college from the levy of Property Tax.1/5 https://www.mhc.tn.gov.in/judis W.P.No.31487 of 2022 For Petitioner: Ms.P.Veena SureshFor Respondents: Mr.P.Srinivas, Standing CounselORDERIn the present writ petition, the petitioner has challenged the Notice dated 22.07.2022 issued by the respondent herein.

By the impugned notice, the respondent has demanded the petitioner-college to pay a sum of Rs.28,85,263/- as property tax for the years 2017-18 to 2022-23.

The specific case of the petitioner is that their college is a Government Aided college and hence, their college is seeking exemption from payment of tax in terms of Section 83(C) of the Tamil Nadu District Municipalities Act, 1920. In this connection, the petitioner has made a representation dated 26.08.2021 to the respondent, wherein, it is stated as follows:

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The learned Standing Counsel appearing for the respondent-corporation contended that the Statement of Accounts filed by the petitioner along with the typed set of papers itself indicate that the entire salary of the staff working in petitioner-college is given from the fees received from the students and there is no indication that the amount has been received from the Government.

The learned counsel for the petitioner however submitted that the Actual Receipts and Expenditure filed by the petitioner-college pertains to the self financing courses. She also submitted that the petitioner-college does not receive fees from the students for providing education and it is run 3/5 https://www.mhc.tn.gov.in/judis W.P.No.31487 of 2022with the aid of the Government.

I have considered the submissions made by the learned counsel for the petitioner as well as the learned Standing Counsel appearing for the respondent-corporation and I have also perused the materials placed before this Court.

In view of the above circumstances, this Court directs the respondent to keep the impugned recovery proceedings in abeyance, for a period of six weeks from the date of receipt of a copy of this order and pass a final order on petitioner's representation dated 26.08.2021, within the aforesaid period of time.