Disposed

St. Neva Miller Matriculation v. the State of Tamil Nadu

Madras HC1 Aug 2018WP/5816/2011

Case brief

AI extract

What is this about?

The High Court directed petitioners, Christian mission schools, to deposit entire property tax arrears and Rs.50,000 compensation to the Panchayat within eight weeks. This condition was imposed while the correctness of their contentions awaits the Supreme Court's decision on related appeals.

What did the court decide?

Directed petitioners to deposit entire property tax arrears and Rs.50,000 compensation to the Panchayat within eight weeks; petitions held in abeyance upon compliance.

St. Neva Miller Matriculation Vs the State of… — Pension and Retirement Benefits | Madras HC (2018)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 01.08.2018

¶3

CORAM

¶4

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM

¶5

W.P.Nos.5816 to 5818 of 2011 & 5923 to 5925 of 2011 & M.P. Nos. 2 of 2011 (3 MPs) in W.P.Nos.5816 to 5818 of 2011 & M.P. Nos. 2 of 2011 (3 MPs) in W.P.Nos. 5923 to 5925 of 2011

¶6

St. Neva Miller Matriculation School Run By Indian Christian Mission Centre,Paruthikadu Vai Thathanur Poovanur Post Salem - 636 122 Rep. by its Correspondent Mrs.Jayaseeli Chrishty ...Petitioner in W.P.No.5816/2011 St. Graham Memorial High School Run By Indian Christian Mission Centre Vai Thathanur Poovanur Post Salem - 636 122 Rep. by its Correspondent Mrs.Jayaseeli Chrishty ... Petitioner in W.P.No.5617/2011 St. Graham Primary and Nursery School Run By Indian Christian Mission Centre Vai Thathanur Poovanur Post Salem - 636 122 Rep. by its Correspondent Mrs.Jayaseeli Chrishty ... Petitioner in W.P.No.5618/2011 Sri Grace Lilian College of Education Run By Indian Christian Mission Centre Vai Thathanur Poovanur Post Salem - 636 122 Rep. by its Correspondent Mrs.Jayaseeli Chrishty ... Petitioner in W.P.No.5923/2011 St. Bonnie White College of Nursing Run by Indian Christian Mission Centre Vai Thathanur Poovanur Post Salem - 636 122 Rep. by its Correspondent Mrs.Jayaseeli Chrishty ... Petitioner in W.P.No.5924/2011

¶7

https://hcservices.ecourts.gov.in/hcservices/

¶8

Sri Grace Lilian Teach Training Institutie Run By Indian Christian Mission Centre Vai Thathanur Poovanur Post Salem - 636 122 Rep. by its Correspondent Mrs.Jayaseeli Chrishty ... Petitioner in W.P.No.5925 /2011 v. 1.The State of Tamil Nadu Rep. by its Secretary Rural Development and Local Administration Dept. Fort St. George Chennai - 600 009. 2. The Director of Rural Development and Local Administration Dept. Panagal Building Saidapet, Chennai - 600 015 3. The District Collector Salem, Salem District 4. The President Poovanur Village Panchayat Ayyothiyapatnam Union Salem District ... Respondents in all WPs

¶9

W.P.No.5816/2011:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writs of Certiorarified Mandamus calling for the records from the 1st Respondent in G.O.Ms.No.38, Rural Development and Panchayat Raj (PR-1) Department, dated 05.03.2008 published in the Tamil Nadu Govt. Gazette Issue No.69, dated 05.03.2008 and the consequential Demand Notice issued by the 4th Respondent in Assessment No.507, dated 10/01/11 for the Assessment Year 201011 amounting to Rs.15,003-, quash the same and consequently forbear the respondents from demanding Property Tax from the petitioner run institutions

¶10

W.P.No.5817/2011:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writs of Certiorarified Mandamus calling for the records from the 1st Respondent in G.O.Ms.No.38, Rural Development and Panchayat Raj (PR-1) Department, dated 05.03.2008 published in the Tamil Nadu Govt. Gazette Issue No.69, dated 05.03.2008 and the consequential Demand Notice issued by the 4th Respondent in Assessment No.228, dated 10/01/11 for the Assessment Year 201011 amounting to Rs.65,359/-, quash the same and consequently forbear the respondents from demanding Property Tax from the petitioner run institutions.

¶11

https://hcservices.ecourts.gov.in/hcservices/

¶12

W.P.No.5818/2011:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writs of Certiorarified Mandamus calling for the records from the 1st Respondent in G.O.Ms.No.38, Rural Development and Panchayat Raj (PR-1) Department, dated 05.03.2008 published in the Tamil Nadu Govt. Gazette Issue No.69, dated 05.03.2008 and the consequential Demand Notice issued by the 4th Respondent in Assessment No.224, dated 10/01/11 for the Assessment Year 201011 amounting to Rs.15,961/-, quash the same and consequently forbear the respondents from demanding Property Tax from the petitioner run institutions.

¶13

W.P.No.5923/2011:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writs of Certiorarified Mandamus calling for the records from the 1st Respondent in G.O.Ms.No.38, Rural Development and Panchayat Raj (PR-1) Department, dated 05.03.2008 published in the Tamil Nadu Govt. Gazette Issue No.69, dated 05.03.2008 and the consequential Demand Notice issued by the 4th Respondent in Assessment No.226, dated 10/01/11 for the Assessment Year 201011 amounting to Rs.19,635/-, quash the same and consequently forbear the respondents from demanding Property Tax from the petitioner run institutions.

¶14

W.P.No.5924/2011:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writs of Certiorarified Mandamus calling for the records from the 1st Respondent in G.O.Ms.No.38, Rural Development and Panchayat Raj (PR-1) Department, dated 05.03.2008 published in the Tamil Nadu Govt. Gazette Issue No.69, dated 05.03.2008 and the consequential Demand Notice issued by the 4th Respondent in Assessment No.227, dated 10/01/11 for the Assessment Year 201011 amounting to Rs.89,637/-, quash the same and consequently forbear the respondents from demanding Property Tax from the petitioner run institutions.

¶15

W.P.No.5925/2011:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writs of Certiorarified Mandamus calling for the records from the 1st Respondent in G.O.Ms.No.38, Rural Development and Panchayat Raj (PR-1) Department, dated 05.03.2008 published in the Tamil Nadu Govt. Gazette Issue No.69, dated 05.03.2008 and the consequential Demand Notice issued by the 4th Respondent in Assessment No.225, dated 10/01/11 for the Assessment Year 201011 amounting to Rs.53,510/-, quash the same and consequently forbear the respondents from demanding Property Tax from the petitioner run institutions.

¶16

https://hcservices.ecourts.gov.in/hcservices/

¶17

For Petitioners : Mr.B.Rabu Manohar For Respondents : Mr.R.P.Prathap Singh, Govt. Advocate - for R1 to R3 Mr.Dig Vijaya Pandian - for R4

¶18

COMMON ORDER

¶19

Heard Mr.B.Rabu Manohar, learned counsel appearing for the petitioners, Mr.R.P.Prathap Singh, learned Government Advocate, appearing for the respondents 1 to 3 and Mr.Dig Vijaya Pandian, learned counsel appearing for the 4th respondent.

¶20

The prayer sought for in these writ petitions was considered by the First Bench in Writ Appeal Nos.2152 of 2011 Batch, dated 17.06.2017 [Maharaja College of Arts and Science, Coimbatore v. The State of Tamil Nadu, Rep. by its Secretary to Govt. Rural Development and Panchyat Raj Department, Chennai - 9 and others] and all the Writ Appeals were dismissed. Subsequently, some of the writ petitioners have filed appeals before the Honb'le Supreme Court wherein an interim order has been granted and the appeals have been entertained subject to the petitioners' depositing with the Panchayats concerned the entire arrears of property tax up-to-date along with an additional amount of Rs.50,000/- as compensation.

¶21

The learned counsel for the respondents submits that as on date the following are the arrears of property tax payable by the petitioner:-

¶22

2013-14 Rs.3,04,634/2014-15 Rs. 3,04,634/2015-16 Rs. 3,04,634/2016-17 Rs. 3,04,634/2017-18 Rs. 3,04,634/Total Rs.15,23,170

¶23

From the above details it is seen that the petitioner has not paid the property tax.

¶24

4.As mentioned above, the correctness of the contentions raised by the Institutions is now pending before the Hon'ble Supreme Court in appeals filed against the Judgment of the Division Bench. Therefore, if the petitioners seek for being similarly treated as that of the Institutions which have filed Special Leave Petitions before the Hon'ble Supreme Court, they would have to abide by the condition imposed by the Hon'ble Supreme Court in the interim order dated 04.05.2012.

¶25

5. Accordingly, the Writ petitioners are directed to clear the entire arrears of property tax along with Rs.50,000/- as

¶26

https://hcservices.ecourts.gov.in/hcservices/

¶27

compensation payable to Panchayat, within eight weeks from the date of receipt of a copy of this order. If this condition is complied with, the petitioners/respondents shall await the decision of the Hon'ble Supreme Court and take appropriate action is accordance with the decision of the Hon'ble Supreme Court made in S.L.P.No.7672/2012 etc. batch. However, if the petitioners fail to comply with the above condition within the time stipulated, the writ petitions would stand dismissed, following the decision of the Hon'ble Division Bench in W.A.No.2152/2011 etc. batch, dated 17.06.2017.

¶28

With these observations, the writ petitions are disposed
of. No costs. Consequently, connected miscellaneous
petitions are closed.
Sd/-
Assistant Registrar (CS-V)
// True Copy//
Sub Assistant Registrar
To
1.The Secretary
The State of Tamil Nadu
Rural Development and Local Administration Dept.
Fort St. George, Chennai - 600 009.
2. The Director of Rural Development
and Local Administration Dept.
Panagal Building, Saidapet, Chennai - 600 015
3. The District Collector
Salem, Salem District
4. The President
Poovanur Village Panchayat
Ayyothiyapatnam Union, Salem District
+1cc to Mr.M.Digvijaya Pandian, Advocate SR.No.52271
+2cc to Government Pleader SR.No.52893, 52894

¶29

W.P.Nos.5816 to 5818 of 2011 & 5923 to 5925 of 2011 & M.P. Nos. 2 of 2011 (3 MPs) in W.P.Nos.5816 to 5818 of 2011 & M.P. Nos. 2 of 2011 (3 MPs) in W.P.Nos. 5923 to 5925 of 2011

¶30

RSY(CO) SMI/21.08.2018

¶31

https://hcservices.ecourts.gov.in/hcservices/

St. Neva Miller Matriculation v. the State of Tamil Nadu

Case brief

What is this about?

What did the court decide?

St. Neva Miller Matriculation v. the State of Tamil Nadu

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

Coram

Case details

Similar cases

Tvl.Madurai Meenakshi Marbles Vs The State of Tamil Nadu

M/s.3 F Industries Ltd, Vs The State of Tamil Nadu

Tvl.J.M.Tyres, Vs The Deputy Commercial Tax

M/s.India Furniture Products Vs The Commissioner of Central

P.Ramasamy,S/o.Mr.Palanisamy Vs The District Collector

M/s.Sri Naachimaar Engineering Vs The Assistant Commissoner