PSG Vs. CITY MUNICIPAL CORPORATION

JUDGEMENT

(1.) IN all these writ petitions, the petitioner is one and the same i. e. P. S. G. & Sons Charities, represented by its Chief Executive, Coimbatore and the respondent is the City Municipal Corporation, represented by its Commissioner, Coimbatore . Since common facts are involved and the parties are one and the same in all these writ petitions, by consent of counsel on both sides, I am disposing of all these writ petitions by this common order.

(2.) THE prayers in these writ petitions are to issue a writ of Certiorarified mandamus or any other appropriate writ calling for the records of the respondent made in assessment in 9029, 9815, 9031, 9814 and 9030 dated 24-4-1992 respectively and quash the same and consequently, forbear the respondents from levying or demanding property tax in respect of the properties belonging to the petitioner. Trust used for the PSG institute of Medical Sciences and Research and PSC Hospitals.

(3.) THE respondent Corporation had not levied any tax with reference to the buildings belonging to the petitioner Trust. While so, the petitioner was asked to receive notices purporting to be under section 168 of the Coimbatore Municipal Corporation Act levying property tax in respect of buildings used for the Medical college and Hospitals with effect from 1. 4. 1984. On receipt of the said special notices, the petitioner addressed a communication on 6. 5. 1992 to the respondent. Corporation bringing to the notice that the property used for housing the PSG hospitals are entitled to exemption under Section 123 of Coimbatore Municipal Corporation Act. He has also pointed out that the assessment made by the respondent with reference to the buildings used for Medical College and Hospital appears to have been made at par with commercial buildings in the city which was solely unsustainable. A reply was received from the respondent on 28. 5. 1992 stating that if the petitioner is aggrieved by the levy of property tax they could challenge the same by way of appeal before the Tribunal after paying the tax in question. Following the said communication, the respondent. Corporation has also sent demands demanding the property tax in respect of the buildings used for the Medical College and Hospitals.