IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25/04/2003
CORAM
THE HONOURABLE MR. JUSTICE P.K. MISRA
WRIT PETITION No.32190 OF 2002
AND
WPMP.NO.46834 OF 2002
AND
WVMP.NO.1706 OF 2002
The Atomic Energy Employees
Association, Regn.No.67/79,
Indira Gandhi Centre for Atomic Research,
Kalpakkam, rep. by its General Secretary
T. Mohan,
S/o.P. Thiruvedhi .. Petitioner
-Vs-
1. The Block Development Officer,
Thirukalukundram Panchayat Union,
Kancheepuram District.
2. The Chief Administrative Officer,
Indira Gandhi Centre for Atomic Research.
3. The Administrative Officer,
Baba Atomic Research Centre
Facilities.
4. Senior Manager,
Personnel and Industrial Relations,
Masdras Atomic Power Station.
5. The Chief Kalpakkam Administrative
Officer, General,
Services Organisation,
Kalpakkam. .. Respondents
Petition filed under Article 226 of the Constitution of India for
issuance of a Writ of Prohibition as stated therein.
For Petitioner : Mr.R. Sankarasubbu
For Respondents : Mr.V. Subbarayan
Special Govt. Pleader
:J U D G M E N T
The present writ petition has been filed on behalf of the Atomic
Energy Employees Association seeking for a Writ of Prohibition prohibiting the
first respondent from collecting profession taxes from the employees of Indira
Gandhi Centre for Atomic Research, Madras Atomic Power Station, Baba Atomic
Research Centre, etc.
2. It has been indicated that Circular in IGCAR/Admn.(O&M)/2002 dated
10.5.2002 is without jurisdiction. It is stated that various Organisations
indicated are situated in Kalpakkam and Anupuram Township. These
Organisations have been created under Atomic Energy Act, 1962 and the entire
area is under the direct supervision of the Atomic Energy Department,
Government of India. It is further indicated that all civic amenities are
provided by the Estate Management and the Panchayats have no control
whatsoever in the matter of administration of the Township. It has been
further stated that the Panchayat Act itself has exempted Army persons from
the purview of the Act and the atomic energy is being used for the defence
purpose, they are to be considered as exempted under the Panchayats Act and
Atomic Energy Act alone is applicable and collection of profession tax is
inapplicable compared to the provisions contained in the Atomic Energy Act.
In view of the above, it has been contended that the first respondent has no
jurisdiction to collect profession tax and the circular issued by other
respondents clarifying that the profession tax can be collected is illegal and
inoperative.
3. Since an order of interim stay had been granted, the petition for
vacating the stay has been filed on behalf of the first respondent. In the
said petition, while refuting the contentions raised by the petitioner,
imposition of profession tax has been justified. It has been indicated that
no exemption has been granted under the Tamil Nadu village Panchayat
(Collection of tax on Professsion, Trade, Calling and Employment) Rules,2000
to the employees working under the Atomic Energy Department nor to the members
of the petitioner Association nor to the members of any of the Associations
indicated by the petitioner. As per the definition contained in the aforesaid
Rules, an employee has been defined to be a person employed on salary and
includes a Government servant receiving pay from the revenue of the Central
Government. It has been further indicated that the question of providing or
not providing civic amenities within a particular area has got no concern with
the matter relating to imposition of profession tax. It has been further
indicated that the second respondent has rightly issued a circular clarifying
that profession tax is leviable.
4. The profession tax is imposed on a person employed in a particular
manner. As per the definition, a Government servant receiving pay from the
revenue of the Central Government is also included. There is no exemption
under the Rules exempting any Central Government employee or any employee
under the Atomic Energy Commission from the purview of the Rules. Nothing has
been brought to my notice either with reference to the Panchayats Act or with
reference to the Rules imposing profession tax exempting Atomic Energy
Commission or the employees working under the Commission or any particular
area from the purview of the Rules regarding imposition of profession tax. It
is not disputed that the validity of Tamil Nadu Tax on Professions, Trades,
Callings and Employments Act, 1992 has been upheld subject to certain
exceptions.
5. For the aforesaid reasons, I do not find any merit in the writ
petition, which is accordingly dismissed. No costs. Interim order granted in
WPMP.No.46834 of 2002 shall stand vacated.
Index-Yes.
Internet-Yes.
dpk
To
1. The Block Development Officer,
Thirukalukundram Panchayat Union,
Kancheepuram District.
2. The Chief Administrative Officer,
Indira Gandhi Centre for Atomic Research.
3. The Administrative Officer,
Baba Atomic Research Centre
Facilities.
4. Senior Manager,
Personnel and Industrial Relations,
Masdras Atomic Power Station.
5. The Chief Kalpakkam Administrative
Officer, General,
Services Organisation,
Kalpakkam.