CORRESPONDENT ST. JOHNS MATRIC HIGHER SECONDARY SCHOOL MELAKKAL MAIN ROAD KOCHADAI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) When the writ petitions were taken up for hearing, the learned counsel appearing on either side submitted that the issues involved in the above writ petitions are covered by the decision of the Honourable Division Bench of this Court dated 13.09.2019 made in W.P.No.18008 of 2018 etc., batch (Montfort Academy Matriculation Higher Secondary School Vs. The Secretary and others), wherein the Honourable Division Bench of this Court has held as follows:

(2.) The learned counsel appearing on either side submitted that the very same order can be passed in the present writ petitions also.

(3.) Taking into consideration the submissions made by the learned counsel appearing on either side and following the order passed by the Honourable Division Bench of this Court in the order cited supra, without going into the demanded quantum of tax in the notices issued by various Corporations on various Schools, competence in demanding tax is upheld. It is open to the Institutions to file appropriate petitions challenging the demand notices, in accordance with law. Further, in the case of the petitioners/Institutions on giving representations to the Authorities, the same should be considered in accordance with law.