NEDUNCHEZHIYAN ENGINEERING COLLEGE Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE writ petitions came to be posted before this Court on being specially ordered by the Hon"ble Chief Justice vide order dated 21.07.2010.

(2.) HEARD the learned counsel for the petitioner and Mr.P.S.Raman, learned Advocate General assisted by Mr.M.Dhandapani, learned Special Government Pleader for the respondents 1 and 2.

(3.) HOWEVER, this Court is unable to accept the contention put forth by the learned counsel. First of all reliance placed by the learned counsel on the decision of the Division Bench in Sriram Educational Trust's case (cited supra), is misconceived since the ratio of the judgment has been reversed by a Full Bench of this Court in The President, K.Vellakulam Panchayat, Kallikudi Chatram, Madurai District v. Kamaraj College of Engineering and Technology, Managing Board, rep. By its Secretary, S.P.G.C.Srimurugan reported in 2009 (5) CTC 289. The Full Bench while reversing the view taken by the Division Bench dealt with the scope of the taxing power of a village panchayat and the constitutional scheme under which the power has been delegated including the effect of the power of exemption granted by the State.