{"id":145893,"date":"2010-04-20T00:00:00","date_gmt":"2010-04-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-subramanian-vs-the-executive-officer-on-20-april-2010"},"modified":"2014-09-12T14:41:08","modified_gmt":"2014-09-12T09:11:08","slug":"a-subramanian-vs-the-executive-officer-on-20-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-subramanian-vs-the-executive-officer-on-20-april-2010","title":{"rendered":"A.Subramanian vs The Executive Officer on 20 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">A.Subramanian vs The Executive Officer on 20 April, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 20\/04\/2010\n\nCORAM\nTHE HONOURABLE MR. JUSTICE R.S.RAMANATHAN\n\nW.P.(MD)No.10448 of 2007\nand\nM.P.(MD)No.2 of 2007\n\n\nA.Subramanian\nManaging Trustee of Merit Educational Charitable Trust\n-cum-Principal of Merit Matriculation School,\nAmbasamudram,\nTirunelveli District.                             ... Petitioner\n\nVs\n\nThe Executive Officer,\nIII Grade Municipality,\nAmbasamudram,\nTirunelveli District.                             ... Respondent\n\n\nWrit Petition has been filed under Article 226 of the Constitution of\nIndia praying for the issuance of a writ of Certiorarified  Mandamus, to call\nfor the records of the respondent relating to the proceedings of assessment of\ntax for the door Nos.1,1A,1B,1C and 1D, Ward No.21, 6th Street, Ambasamudram,\nTirunelveli District including the property tax receipt in No.6650, dated\n15.03.2007 and special notices in Nos.6801, 6802, 6803 and 6804, dated\n05.11.2007 and quash the same and further forbearing the respondent from\nassessing, making demand, and collecting any property tax in respect of door\nNo.1,1A,1B,1C and 1D,Ward No.21, 6th Street, Ambasamudram, Tirunelveli District.\n\n\n!For Petitioner      ...   Mr.V.Meenakshisundaram\n                           for Mr.M.Vallinayagam\n^For Respondent      ...   Mr.M.Saravanakumar\n\n\n:ORDER\n<\/pre>\n<p>\tHeard both sides.\n<\/p>\n<p>\t2.The petitioner is the Managing Trustee of Merit Educational Charitable<br \/>\nTrust cum Principal of Merit Matriculation School, Ambasamudram, Tirunelveli<br \/>\nDistrict.  It is an unaided educational institution run by the said Trust and<br \/>\nthe Matriculation school is imparting education to 200 students studying in that<br \/>\nschool.  The school has constructed buildings namely Block A to E and Door No.1<br \/>\nwas allotted to the buildings and the respondent Municipality issued demand<br \/>\nnotice and the said notification, dated 05.10.2007 was issued for collecting the<br \/>\nproperty tax for buildings owned by the petitioner&#8217;s Institution and the same is<br \/>\nchallenged in this writ petition.\n<\/p>\n<p>\t3.It is stated in the affidavit that the petitioner&#8217;s Institution<br \/>\nbuildings are used for educational purpose and therefore, as per section 83(c)<br \/>\nof the Tamil Nadu District Municipalities Act, such buildings are exempted from<br \/>\nthe property tax and hence, the respondent cannot levy any property tax for<br \/>\nthose buildings.\n<\/p>\n<p>\t4.The respondent filed a counter stating that the petitioner is not<br \/>\nentitled to claim any exemption and they are not imparting education as a<br \/>\nCharitable Trust and they are collecting huge fees from the students and<br \/>\ntherefore, even though the school is run by the Trust, they are not entitled to<br \/>\nclaim exemption from property tax.  It is further stated that the petitioner has<br \/>\nnot obtained permission from the Municipal Council for exemption of property tax<br \/>\nfor their buildings and therefore, they are liable to pay the property tax for<br \/>\nthe buildings owned by them.\n<\/p>\n<p>\t5.Mr.V.Meenakshisundaram, the learned counsel appearing for the petitioner<br \/>\nsubmitted that under Section 83(1)(c) of the Tamil Nadu District Municipalities<br \/>\nAct, exemption was given to buildings used for educational purpose, including<br \/>\nhostel attached thereto and they are claiming exemption not on the basis of<br \/>\nrunning a Charitable Trust, but on the basis of the buildings used for<br \/>\neducational purposes and therefore, as per the above said provision, property<br \/>\ntax cannot be levied in respect of buildings used for educational purpose.\n<\/p>\n<p>\t6.Mr.M.Saravanakumar, the learned Counsel appearing for the respondent<br \/>\nsubmitted that in the Full Bench Judgment reported in 2009(8)MLJ 245, in the<br \/>\ncase of <a href=\"\/doc\/1546022\/\">President, K.Vellakulam Panchayat, Kallikudi Chatram, Madurai District<br \/>\nvs. Kamaraju College of Engineering and Technology Managing Board,<\/a> rep. by its<br \/>\nSecretary S.P.G.C. Srimurugan, Virudhungar. and in 2008(4) CTC 715, in the case<br \/>\nof Kamalakshi Pandyurangan College of Pharmachy, rep. by its Secretary &amp;<br \/>\nCorrespondent, R.Parimala Chandran, Ayyampalayam Village Post, Tiruvannamalai-<br \/>\n606 603 vs. The President, Ayyampalayam Village, Panchayat, Tiruvannamalai,<br \/>\nthis Court has held that there is no automatic exemption to the buildings used<br \/>\nfor educational purpose and that has to be decided by the Local Authorities and<br \/>\nunless, exemption is granted by the local authorities, the buildings owned by<br \/>\nthe educational institutions are liable to be assessed for property tax and<br \/>\nfurther, the petitioner is running educational institution as an un-aided<br \/>\ninstitution and therefore, exemption cannot be claimed for such institution as<br \/>\nlaid down in the judgment reported in 2008(4) CTC 715, in the case of <a href=\"\/doc\/500083\/\">Kamalaksh<br \/>\nPanddyurangan College of Pharmacy vs. The President, Ayyampalayam Village<br \/>\nPanchayat.<\/a>\n<\/p>\n<p>\t7.Mr.V.Meenakisundaram, the learned counsel appearing for the petitioner<br \/>\ndistinguished the Full Bench judgment reported in 2009(8)MLJ 245 in the case of<br \/>\n<a href=\"\/doc\/1546022\/\">President v. Kamaraj College of Engg &amp; Technology Managing Board,<\/a> rep. by its<br \/>\nSecretary S.P.G.C. Srimurugan, Virudhungar  and submitted that the Full Bench<br \/>\njudgment was rendered with reference to the provision of the Tamil Nadu<br \/>\nPanchayat Act and as per the provision of the Tamil Nadu Panchayat Act, no<br \/>\nexemption can be given for property tax, except in accordance with Rules and<br \/>\nRule 15(c) of the Tamil Nadu Panchayat speaks about the exemption to be given to<br \/>\nthe Educational Institution and the Honourable Full Bench of this Court, after<br \/>\ninterpreting sections 171, 172 and 176 of the Tamil Nadu Panchayat Act and Rule<br \/>\n15(c) held that Rule 15 is not mandatory and it is only an enabling provision<br \/>\nempowering Village Panchayat or Panchayat Union to grant exemption and unless<br \/>\nexemption is granted, the buildings are not eligible to claim exemption.  But,<br \/>\nin the case of Municipality, there is no such provision similar to section 176<br \/>\nof the Tamil Nadu Panchayat Act and under Section 83(1)(c)of the Tamil Nadu<br \/>\nDistrict Municipalities Act, exemption is given to buildings used for<br \/>\neducational purposes and therefore, the Full Bench judgment cannot be made<br \/>\napplicable to the facts of this case.\n<\/p>\n<p>\t8.He further argued that similarly the judgment reported in 2008(4) CTC<br \/>\n715 cannot also be applied to the facts of this case as it was rendered with<br \/>\nreference to the Tamil Nadu Village Panchayat Act (Assessment and Development of<br \/>\nTaxes) Rules 1999 and Rule 15(c) as amended by Act G.O.Ms.No.38, Rural<br \/>\nDevelopment and Panchayat Raj, dated 05.03.2008.\n<\/p>\n<p>\t9.I have given my anxious consideration to the submissions made by both<br \/>\ncounsels.\n<\/p>\n<p>\t10.A perusal of the Full Bench judgment  reported in 2009(8)MLJ 245, in<br \/>\nthe case of <a href=\"\/doc\/1546022\/\">President, K.Vellakulam Panchyat, Kallikudi Chatram, Madurai<br \/>\nDistrict vs. Kamaraj College of Engineering and Technology Managing Board,<\/a> rep.<br \/>\nby its Secretary S.P.G.C, Srimurugan Virudhunagar would reveal that with<br \/>\nreference to Tamil Nadu Panchayat Rules and Act made therein, having regard to<br \/>\nthe provisions of Sections 171, 172 and 176 of the Tamil Nadu Panchayat Act,<br \/>\nRule 15(c) was interpreted and is was held as follows:-    &#8220;Rule 15 is a<br \/>\nsubordinate legislation which cannot over-ride the substantive provisions of the<br \/>\nAct such as Section 171(1), 172 and 176.  Section 171 (1) mandates the Village<br \/>\nPanchayat to levy house tax on all the houses of the Village Panchayat.  The<br \/>\nmandate is also clear from Section 172, wherein the basis of levy of house tax<br \/>\nhas been prescribed.  There is a prohibition from grant of exemption of<br \/>\nsurcharge or tax under Section 176 except in accordance with the rules.<br \/>\nTherefore, if Rule 15 is read with the aforesaid Sections 171, 172 and 176, it<br \/>\nis to be held that under Rule 15 it is not mandatory to grant exemption from<br \/>\nhouse tax, but is an enabling provision allowing the Village Panchayat to grant<br \/>\nexemption to a class of buildings a specified therein, if it so chooses.  Rule<br \/>\n15 cannot be held to be mandatory to exempt a class of buildings from payment of<br \/>\nhouse tax, which otherwise will run counter to Sections 171, 172 and 176 of the<br \/>\nAct and may render Rule 15 ultra vires.  Therefore, the word &#8220;shall&#8221; used in<br \/>\nRule 15 has to be read as &#8220;may&#8221; to give effect to the said rule of exemption.\n<\/p>\n<p>\tWe, accordingly, hold that the exemption prescribed under Rule 15 is not<br \/>\nmandatory and is an enabling provision empowering the Village Panchayat or<br \/>\nPanchayat Union to grant exemption to a class of buildings as specified therein.<br \/>\nThe corollary is that it is open for the Village Panchayat or Panchayat Union<br \/>\nnot to grant such exemption in favour of one or other class of such buildings&#8221;.\n<\/p>\n<p>Therefore, having regard to the specific provision of Section 171, which<br \/>\nmandates Village Panchayat to levy house tax on all houses of the Village<br \/>\nPanchayat and the provisions contained under Section 176, by  which no exemption<br \/>\nshall be granted to the payment of tax except in accordance with rules, it was<br \/>\nheld that though Rule 15(c) permits exemption to be given to buildings used for<br \/>\neducational purpose, that cannot be claimed as of right and exemption has to be<br \/>\ngiven by Municipal Council.  But the provision of Tamil Nadu District<br \/>\nMunicipalities Act is different and under that Act exemption is given under<br \/>\n83(1)(c) of the Tamil Nadu District Municipalities Act and there is no total<br \/>\nprohibition from granting exemption to certain buildings from the payment of<br \/>\nhouse tax under the said Act.\n<\/p>\n<p>\t11.Section 81 of the Tamil Nadu District Municipalities Act deals with<br \/>\nDescription and classes of property tax:- As per Section 81(1) If the council by<br \/>\nresolution determines that a property tax shall be levied, such tax shall be<br \/>\nlevied on all buildings and lands within municipal limits save those exempted by<br \/>\nor under this Act or any other law.\n<\/p>\n<p>Therefore, by resolution passed in the Municipal Council, property tax shall be<br \/>\nlevied on all buildings and lands, unless exemption is granted under the Act.\n<\/p>\n<p>\t12.In other-words, section 81 of the Tamil Nadu District Municipalities<br \/>\nAct clearly states that in the absence of any exemption under the Act or any<br \/>\nother law, all buildings can be assessed to property tax on the basis of the<br \/>\nresolution passed in the Municipal Council.\n<\/p>\n<p>          13.Section 83 of the Tamil Nadu District Municipalities Act deals with<br \/>\ngeneral exemption and as per section 83(1)(c) of the Act, buildings used for<br \/>\neducational purpose including hostel attached thereto are exempted.\n<\/p>\n<p>Therefore, having regard to section 81 and 83 of the Tamil Nadu District<br \/>\nMunicipalities Act, the Act itself provides for exemption from the levy of<br \/>\nproperty tax in respect of buildings used for educational purpose and therefore,<br \/>\nthe buildings used for educational purpose cannot be assessed to property tax.<br \/>\nIn the case of Panchayat, while dealing with the property tax in respect of<br \/>\nhouse, section 171 of the Tamil Nadu Panchayat Act says that every Village<br \/>\nPanchayat shall levy in the Panchayat Village house tax and as per section 172,<br \/>\nhouse tax shall be levied on all houses in every Village Panchayat.  Therefore,<br \/>\nit was mandated that every house in the Panchayat shall be assessed to property<br \/>\ntax.\n<\/p>\n<p>\t14.Further, under section 176 of the Tamil Nadu Panchayat Act, no<br \/>\nexemption from the payment of any surcharge tax specified in section 171 shall<br \/>\nbe granted by the Village Panchayat, except in accordance with the rules.<br \/>\nTherefore, when the section prohibits the granting of exemption except in<br \/>\naccordance with rules, though the rules provide for granting  exemption to<br \/>\nbuildings for educational purpose, it was held by the Full Bench of this<br \/>\nHonourable Court that exemption is not automatic, unless exemption is granted by<br \/>\nthe Village Panchayat by passing a resolution, buildings used for the<br \/>\neducational purpose cannot claim exemption from the payment of property tax as<br \/>\nof right.  But in the case of Municipalities, as stated supra, section 81 of the<br \/>\nTamil Nadu District Municipalities Act, makes it clear that tax shall be levied<br \/>\non all buildings on the basis of the resolution passed by the Municipal Council<br \/>\nsave those exempted by or under this Act or any other law. Therefore, section 81<br \/>\nof the Tamil Nadu District Municipalities Act which deals with levy of property<br \/>\ntax also mention about exemption, that can be given to certain buildings from<br \/>\nthe assessment of property tax and as per Section 83(1)(c) of the Tamil Nadu<br \/>\nDistrict Municipalities Act, buildings used for educational purposes are<br \/>\nexempted.\n<\/p>\n<p>\t15.Further, having regard to the exemption granted under section 83(1) of<br \/>\nthe Tamil Nadu District Municipalities Act, the question of aided or un-aided or<br \/>\nminority or non-minority does not arise and any building used for educational<br \/>\npurposes including hostels are exempted.\n<\/p>\n<p>\t16.It was contended by the learned counsel appearing for the respondent,<br \/>\nMr.M.Saravanakumar that only buildings used for educational purpose are<br \/>\nexempted, even according to section 83(1)(c) of the Tamil Nadu District<br \/>\nMunicipalities Act and in this case apart from class rooms and hostels other<br \/>\nbuildings such as office of the educational institution can be assessed to<br \/>\nproperty tax and exemption cannot be claimed for those buildings.  The argument<br \/>\nof the learned counsel appearing for the respondent cannot be accepted, having<br \/>\nregard to the wordings used in section 81(1)(c) of the Tamil Nadu District<br \/>\nMunicipalities Act.  As per section 83(1)(c) of the Tamil Nadu District<br \/>\nMunicipalities Act, buildings used for educational purpose and hence, hostels<br \/>\nare given exemption.  The phrase used &#8220;buildings&#8221; for educational purpose&#8221;, in<br \/>\nmy opinion, it includes not only class rooms, but also office rooms, which are<br \/>\nessential and integral part of an educational institution and without an office,<br \/>\nan educational institution cannot be run.  Therefore, the buildings used for<br \/>\nrunning office is also essential for imparting education and therefore, those<br \/>\nbuildings will also come under the category of educational purpose. Therefore,<br \/>\nhaving regard to the specific provisions of section 83(1)(c) of the Tamil Nadu<br \/>\nDistrict Municipalities Act, the buildings used for educational purposes of the<br \/>\npetitioner&#8217;s institution are exempted from assessment of property tax and the<br \/>\nrespondents cannot claim any levy for those buildings.\n<\/p>\n<p>\t17.In fine,  the writ petition is allowed and the impugned notices are<br \/>\nquashed.  Consequently, connected Miscellaneous Petition is closed. No costs.\n<\/p>\n<p>er<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court A.Subramanian vs The Executive Officer on 20 April, 2010 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20\/04\/2010 CORAM THE HONOURABLE MR. JUSTICE R.S.RAMANATHAN W.P.(MD)No.10448 of 2007 and M.P.(MD)No.2 of 2007 A.Subramanian Managing Trustee of Merit Educational Charitable Trust -cum-Principal of Merit Matriculation School, Ambasamudram, Tirunelveli District. &#8230; Petitioner Vs The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-145893","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.Subramanian vs The Executive Officer on 20 April, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-subramanian-vs-the-executive-officer-on-20-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.Subramanian vs The Executive Officer on 20 April, 2010 - Free Judgements of Supreme Court &amp; 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