MAHALAKSHMI EDUCATIONAL TRUST Vs. EXECUTIVE OFFICER

JUDGEMENT

(1.) These three Writ Petitions challenge demands of property tax for the periods 2008-09 (first half), 2009-10 (first half) and 2010-11 (first half). The petitioner claims to be an Educational Institution and according to the learned counsel for the petitioner, is entitled to a general exemption from the levy of property tax in terms of Section 83(c) of the Tamil Nadu District Municipalities Act, 1920 (in short 'Act'), which reads as follows:

(2.) There is no dispute on the position that the educational institution is located in a Town Panchayat and would thus be covered by the sweep of the aforesaid Statute. Special notice for assessment to property tax was issued by the authority in respect of the aforesaid three periods. The petitioner had filed replies dated 03.12.2008 and 05.10.2009 and issued a legal notice 26.05.2012 wherein it had sought the benefit of exemption from the applicability of the Act, although there is no specific reference made to the provisions of Section 83(c). Reference was also made to a pending Writ Petition in W.P.No.21539 of 2008 wherein the applicability of the Act to Educational Institutions was under challenge.

(3.) This objection has been partly responded to by the Executive Officer in letter dated 02.07.2012 after dismissal of W.P.No.21539 of 2008 by a learned Single Judge of this Court by order dated 30.07.2010, confirmed in W.A.Nos.2152 of 2010 etc. batch. This was a trigger for the present Writ Petition, since the Executive Officer, under cover of the aforesaid letter, calls upon the petitioner to remit the disputed property tax arrears for the periods 2008-09 to 2011-12 within a period of Seven (7) days from date of receipt of final notice. There is no whisper in this letter regarding the exemption sought for by the petitioner.