MAHARAJA ENGINEERING COLLEGE Vs. PRESIDENT, PALANGARAI PANCHAYAT

JUDGEMENT

(1.) The petitioner Engineering College is recognized by the All India Council for Technical Education (AICTE) and the college is originally affiliated to the Bharathiyar University, Coimbatore. Consequent to the Anna University (Amendment) Act, 2001, the petitioner Engineering College is affiliated to the Anna University. Further, the petitioner College is being administered by Paramasivam Palanisamy Charitable Trust. The college is in the rural area and since the buildings pertaining to the petitioner college are being used for the educational purposes as per Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Tax) Rules, it is exempted from paying tax. While so, demand notices demanding tax in Nos.301 and 302 dated 3.1.2007 were issued by the respondent to the petitioner college. Hence, the present Writ Petition.

(2.) Learned Counsel for the petitioner would contend that the petitioner institution is an Education Institution which is situated in the rural area and no rent has been derived from any of the buildings and since, it comes under the limits of Village Panchayat, it has already beem exempted from paying tax under Rule 15(c) of the Tamil Nadu Village Panchayats (Assessment and Collection of Tax) Rules. Therefore, the impugned notices demanding tax are totally illegal and the same are liable to be set aside.

(3.) Learned Standing Counsel for the respondent would contend that as per the decision of the First Bench of this Court in M.P.Nos.1 in W.A.Nos.2152 of 2010 etc. batch dated 6.7.2011, the present demand notices have been issued to the petitioner. The learned Standing Counsel would further submit that revisions have been preferred against the said judgment and after the disposal of the said revisions, final decision will be taken by the respondent.