(1.) 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.