RADHA SOAMI SATSANG BEAS Vs. SECRETARY TO GOVERNMENT, MUNICIPAL ADMINISTRATION AND WATER SUPPLY DEPT., GOVT. OF TAMIL NADU AND OTHERS

JUDGEMENT

(1.) Heard M/s.Vasudha Thiagarajan, learned counsel appearing for the petitioner and Mr.R.Sivakumar, learned counsel appearing for the 3rd respondent Municipality.

(2.) The petitioner is a Society registered under the Societies Registration Act, 1860, on 11.10.1957. The petitioner would state that the premises owned by them, which falls within the jurisdiction of the third respondent Municipality, is used as a place for conducting 'Satsung' and similar such centres are situated throughout the State of Tamil Nadu as well as in several parts of the country.

(3.) In this writ petition, the petitioner is aggrieved by the distraint notice issued by the third respondent Municipality threatening action against the petitioner for non-payment of the arrears of property tax from the Assessment Years 2016-17, in respect of three assessments bearing Nos.010/927, 010/928 and 010/929. The petitioner's case is that they are a spiritual organization and they are entitled for being granted exemption from payment of property tax.