Disposed

K.S.M. Educational Trust v. The Commissioner

Madras HC5 Feb 2024WP(MD)/2163/2024

Case brief

AI extract

What is this about?

The Madurai Bench of Madras High Court disposed of a writ petition filed by an Educational Trust against a tax department notice attaching properties for unpaid municipal taxes. The Court, considering the petitioner's financial constraints, directed payment via a 20% lump sum and equated monthly installments.

What did the court decide?

Direction to remit 20% of demanded amount in three weeks; balance in equated monthly installments starting March 2024; Connected petition closed.

K.S.M. Educational Trust Vs The Commissioner — Municipal and Town Planning | Madras HC (2024)

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W.P(MD)No.2163 of 2024

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 05.02.2024

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CORAM:

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THE HONOURABLE MR.JUSTICE B.PUGALENDHI

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W.P(MD)No.2163 of 2024 and WMP(MD) No.2160 of 2024

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K.S.M. Educational Trust, Rep by its Managing Trustee, M.Subramaniam, No.34A, Piratiyur West, Trichy – 620 009. ... Petitioner

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1.The Commissioner, Trichy Corporation, Trichy.

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2.The Assistant Commissioner, O/o.Ward Committee 5, Trichy Corporation, Trichy.

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3.The Revenue Inspector, O/o.Ward Committee 5, Trichy Corporation, Trichy.

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Respondents

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1/6

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.2163 of 2024

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PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the 2nd respondent dated 20.12.2023 and quash.

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For Petitioner : Mrs.J.Anandhavalli For Respondents : Mr.R.Baskaran

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O R D E R

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As against the notice issued by the respondent Corporation, dated 20.12.2023, this writ petition is filed by the petitioner Educational Trust.

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2.The case of the petitioner is that the petitioner is an Educational Institute established in the year 1994 and it is a charitable Trust. The petitioner trust is owning a building in Door No.34A, Piratiyur West and the same was assessed with property tax from the year 2018 by the respondent Corporation. The petitioner was issued with assessment notices from the years 2017-2018, 2019-2020, 2020-2021, 2021-2022. The petitioner has remitted a

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.2163 of 2024

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sum of Rs.7,50,000/- to the respondent on 03.01.2024 and a sum of Rs.5,00,000/- was also paid by the petitioner towards dues. However, the respondent has issued another notice, dated 20.12.2023 for attachment of movable properties of the petitioner Trust. Challenging the same, the petitioner is before this Court with this writ petition.

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3.When this writ petition is taken up for hearing today, the learned counsel for the petitioner seeks some indulgence that the petitioner is an Educational Institution and is having some financial crises and therefore requests some time to make the payment to the second respondent. The learned counsel has pointed out that a sum of Rs.5,00,000/- has already been paid to the respondent Corporation on 04.01.2024. She also agreed to pay a sum of Rs.8,60,000/- for the month of February 2024 and the balance amount in six equal monthly instalments, commencing from March 2024.

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W.P(MD)No.2163 of 2024

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4.Considering the above submissions made by the

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learned counsel for the petitioner and considering that the petitioner is an Educational Institution and has come forward to settle the amount, this writ petition is disposed of with a direction to the petitioner to remit the amount to an extent of 20% of the demanded amount within a period of three weeks from the date of receipt of a copy of this order and the balance amount shall be paid on equated monthly instalments commencing from March 2024 on 10^th of every month. No costs. Consequently, connected Miscellaneous petition is closed.

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05.02.2024

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NCC:Yes/No Index:Yes/No Internet:Yes vrn

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W.P(MD)No.2163 of 2024

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1.The Commissioner, Trichy Corporation, Trichy.

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2.The Assistant Commissioner, O/o.Ward Committee 5, Trichy Corporation, Trichy.

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3.The Revenue Inspector, O/o.Ward Committee 5, Trichy Corporation, Trichy.

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W.P(MD)No.2163 of 2024

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B.PUGALENDHI, J.

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vrn

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Order made in W.P(MD)No.2163 of 2024 and WMP(MD) No.2160 of 2024

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05.02.2024

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K.S.M. Educational Trust v. The Commissioner

Case brief

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K.S.M. Educational Trust v. The Commissioner

Case brief

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