MUNIAMMAL Vs. ELUMALAI NAICKER

JUDGEMENT

(1.) Heard Mr.Kandhan Duraisami, learned counsel for the petitioners; Mr.A.Zakkir Hussain, learned Government Advocate appearing for the 1st respondent and Mr.M.E.Raniselvan, learned counsel appearing for the 2nd respondent. With the consent of the learned counsel on either side, the writ petition is taken up for final disposal.

(2.) In all these Writ Petitions, the petitioners are Educational Institutions run by an Educational Trust and the petitioners have challenged the levy of surcharge on property tax. The petitioners have separately questioned the authority of the respondent-Panchayats to demand property tax from them on the ground that they are Educational Institutions and they are entitled for exemption.

(3.) The stand taken by the respondents including the State Government is that the self-finance Engineering Colleges are not entitled for such exemption. The Writ Petitions filed by the various Educational Institutions came to be dismissed by a learned Single Judge of this Court, against which, Appeals were preferred before the First Bench in Writ Appeal No.2152 of 2010 etc. batch. By way of interim arrangement, the Division Bench of this Court has passed an order on 17.03.2011, directing the Appellants as well as the Writ Petitioners to pay property tax with effect from 5th March 2008, the date when the amended Rule came into force. Therefore, in all Writ Petitions where interim order of stay was granted, the same was modified by issuing the direction that the Institutions shall pay property tax with effect from 05.03.2008.