Petitioner school challenged a demand notice for property tax and surcharge. The court noted the binding precedent that educational institutions must pay property tax, though surcharge recovery was pending. The petition was disposed of as no further relief was merited.
Writ petition disposed of; no costs; connected miscellaneous petition closed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.04.2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
W.P.No.29667 of 2018 W.M.P.No.34627 of 2018
Stanes Anglo-Indian Higher Secondary School, Club Road, Bedford, Coonoor-643 101, Nilgiris by its Principal/Correspondent Mr.Glenn Croning. ... Petitioner vs. Coonoor Municipality, Municipal Office, No.10, Mount Road, Coonoor-643 102, The Nilgiris. by its Commissioner, Mrs.R.Saraswathi. ... Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying for the issue of a Writ of Certiorarified Mandamus to call for the records of the final demand notice of distraint cum criminal prosecution dated 30.10.2018 issued by the respondent to the petitioner school and to quash the same and to further direct the respondent to return petitioner's UCO Bank, Coonoor Branch, Cheque No.632120 dated 01.11.2018 for Rs.4,10,000/-.
For petitioner : Mr.B.Ravi Raja
For Respondent : Mr.P.Srinivas O R D E R
The relief sought for in the writ petition is to quash the demand notice dated 30.10.2018 issued by the respondent and direct the respondent to return petitioner's UCO Bank, Coonoor Branch, Cheque No.632120 dated 01.11.2018 for Rs.4,10,000/-.
as levied by the respondent/Municipality. The moot question raised is that whether the Educational Institutions are liable to pay property tax to the legal authority. The said issues had already been resolved and the Hon'ble Supreme Court of India in the case of Government of Kerala vs. Mother Superior Adoratoin Convent reported in 2021 SCC Online SC 151 held that the Educational Institutions are liable to pay property tax. This apart, the Hon'ble Division Bench of this Court also delivered a judgment holding that the Educational Institutions are liable to pay property tax. However, recovery of surcharge is sub-judice and the property tax is to be paid by the petitioner.
1 issue framed by the court
Whether the writ petition for quashing property tax demand notice stands disposed of given that educational institutions are liable to pay property tax but recovery of surcharge remains sub-judice.
Colour shows how this judgement treated each authority
Government of Kerala vs. Mother Superior Adoratoin ConventDistinguished¶13
2021 SCC Online SC 151 · Who else cites this
1 provisions across 1 enactments
Stanes Anglo-Indian Higher Secondary School
Coonoor Municipality
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
