The Madras High Court allowed a writ petition challenging a property tax demand notice. The court held that a fully aided school building used for educational purposes qualifies for exemption under the relevant municipal corporation act.
Set aside the impugned demand notice and allow the writ petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.8690 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.8690 of 2020
and
W.M.P.Nos.10531 & 10532 of 2020
St.Francis Anglo Indian Girls High School, Rep. By its Correspondent, No.1591C, Trichy Road, Coimbatore – 641 018 Coimbatore District.
.. Petitioner
vs
Chennai – 09.
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records, pertaining to the impugned Demand Notice, dated 29.05.2020 in 1/5
W.P.No.8690 of 2020
Na.Ka.No.3398/2019/A6(Ma), on the file of the 4th respondent and quash the same in so far as it imposes property tax on petitioner, aided, St.Francis Xavier Anglo-Indian Girls High School, 1519A Trichy Road, Coimbatore 641 012.
For Petitioner : Dr.Father Xavier Arulraj Senior Counsel for Ms.A.Arul Mary For Respondents : Mr.Murali, Government Advocate for R1,R2 Mr.Magesh Standing Counsel for R3,R4
ORDER
All learned counsel, Dr.Father Xavier Arulraj, learned Senior Counsel for Ms.A.Arul Mary, learned counsel for the petitioner, Mr.Murali, learned Government Advocate for R1 & R2 and Mr.Mahesh, learned counsel for R3 & R4 would accede to the position that the issue that is raised in this writ petition is covered by several orders passed by this Court.
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W.P.No.8690 of 2020
“(c) buildings used for educational purpose including hostels and libraries, run by the Government or Corporation or any other local authority or institutions aided by the Government and buildings used for charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council : Provided that the buildings used for educational purpose by the Government aided institutions for conducting self financing courses shall be subject to levy of property tax; (2) in the proviso, for the expression “clauses (a), (c) and (e)”, the expression “clauses (a) and (e)”, shall be substituted.”
petition, allowed. No costs. Connected miscellaneous petitions are closed.
15.06.2023
Index:Yes/No Neutral Citation:Yes/No ssm
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W.P.No.8690 of 2020
To:
3.The Commissioner, The Coimbatore City Municipal Corporation Coimbatore – 641 001.
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W.P.No.8690 of 2020
DR. ANITA SUMANTH,J.
ssm
W.P.No.8690 of 2020
15.06.2023
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1 issue framed by the court
Whether a fully aided educational institution is exempt from property tax levy under Section 123(3) of the Coimbatore City Municipal Corporation Act, 1981.
2 provisions across 2 enactments
St.Francis Anglo Indian Girls High School
The Secretary, Department of Municipal Administration and Water Supply
The Commissioner, Municipal Administration
The Coimbatore City Municipal Corporation
The Assistant Commissioner, Central Zone – Coimbatore Corporation
Anita Sumanth
Justice Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
