Writ petition challenging a village panchayat tax demand on educational institution buildings under Rule 15(c). With no appearance for the petitioner, the court accepted the State's submission that the issue was covered by the Full Bench decision in K.Vellakulam Panchayat and dismissed the 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.1399 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.04.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P.No.1399 of 2011
K.S.Maniam College of Education, rep. by its Secretary S.Senthil Kumar, Irukkur Village, Paramathi Vellore Taluk, Namakkal District, Pin-637 001.
.. Petitioner
Vs
1.The State of Tamil Nadu, rep. by its Secretary to Government, Rural Development and Panchayat Raj (PR-1) Department,
Fort St. George, Chennai-600 009.
3.The President, Irukkur Village, Paramathi Vellore Taluk, Namakkal District. .. Respondents
Prayer: Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring the provision of Rule
Page 1 of 4
W.P.No.1399 of 2011
15(c) of the Tamil Nadu Village Panchayat (Assessment and Collection of Taxes) Rules, 1999 as amended by G.O.Ms.38, Rural Development and Panchayat Raj (PR-1) Department, dated 5.3.2008, published in the Tamil Nadu Government Gazette Issue No.69, dated 5.3.2008 and the consequential impugned demand notice dated 27.12.2010 in Assessment No.931 issued by the third respondent as void, unlawful, ultra vires and unconstitutional in respect of the buildings used for educational purposes by the petitioner is concerned.
For the Petitioner : No appearance
For the Respondents : Mr.P.Harish Government Advocate for respondents 1 and 2
ORDER
(Order of the court was made by the Hon'ble Chief Justice)
None appears for the petitioner when the matter is called out.
involved in the present writ petition is already covered by the decision of a Full Bench of this Court in the case of the President, K.Vellakulam Panchayat, Kallikudi Chatram, Madurai District v.
Page 2 of 4
W.P.No.1399 of 2011
Kamaraj College of Engineering and Technology Managing Board, rep. by its Secretary S.P.G.C.Srimurugan, Post Box No.120, Virudhunagar, reported in 2009-5-L.W. 193 .
(S.V.G., CJ.) (J.S.N.P., J.) 04.04.2024 Index : Yes/No Neutral Citation : Yes/No bbr
To
1.The Secretary to Government, State of Tamil Nadu, Rural Development and Panchayat Raj (PR-1) Department, Fort St. George, Chennai-600 009.
Page 3 of 4
W.P.No.1399 of 2011
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD,J.
bbr
W.P.No.1399 of 2011
04.04.2024
___________ Page 4 of 4_
1 issue framed by the court
Whether Rule 15(c) of the Tamil Nadu Village Panchayat (Assessment and Collection of Taxes) Rules, 1999 as amended is ultra vires in respect of buildings used for educational purposes.
Colour shows how this judgement treated each authority
2 provisions across 2 enactments
K.S.Maniam College of Education, rep. by its Secretary S.Senthil Kumar
The State of Tamil Nadu, rep. by its Secretary to Government, Rural Development and Panchayat Raj (PR-1) Department
The Director of Rural Development, Government of Tamil Nadu
The President, Irukkur Village, Paramathi Vellore Taluk, Namakkal District
Sanjay V.Gangapurwala
J.Sathya Narayana Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
