Prince Matriculation Higher Vs The Government of… — Writ and Judicial Review | Madras HC (2025)

Prince Matriculation Higher Vs The Government of… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petition allowed by applying the ratio of the earlier decisions (Good Shepherd and Ebenezer Marcus); no costs; connected miscellaneous petitions closed.

Issue for consideration

Whether the levy of surcharge on property tax imposed through the impugned resolution of the Greater Chennai Corporation (in terms of the provisions of the Chennai City Municipal Corporation Act, 1919) is sustainable, and whether the resolution should be quashed.

Court's answer

The present writ petition is squarely covered by the decisions in W.P.Nos.34104 of 2019 etc. batch dated 20.06.2022 (Good Shepherd Matriculation Higher Secondary School) and W.P.Nos.19354 & 19356 of 2022 dated 27.07.2022 (Ebenezer Marcus Matriculation Higher Secondary School); applying the ratio of those matters to the present case, the writ petition is allowed.

Ratio / Principle

No costs are awarded and the connected miscellaneous petitions (WMP Nos. 21828 & 21831 of 2021) are closed.

Detailed headnote1 paragraphs

Madras High Court (N. Mala, J.), Order dated 15-07-2025 in WP No. 20583 of 2021: Prince Matriculation Higher Secondary School challenged, by writ of certiorari under Article 226, the resolution No.292 of 2018 dated 10.04.2018 of the Greater Chennai Corporation (2nd respondent) concerning levy of surcharge on property tax in terms of the provisions of the Chennai City Municipal Corporation Act, 1919. Counsel submitted that the issue was squarely covered by the decision in W.P.Nos.34104 of 2019 etc. batch, dated 20.06.2022 (Good Shepherd Matriculation Higher Secondary School), whose ratio was subsequently followed in W.P.Nos.19354 & 19356 of 2022, dated 27.07.2022 (Ebenezer Marcus Matriculation Higher Secondary School) — in which batch the Court had held the levy of surcharge to be without any statutory backing or authority and had quashed it. Holding the present writ petition squarely covered by those decisions and applying their ratio, the Court allowed the writ petition, awarded no costs, and closed the connected miscellaneous petitions (WMP Nos. 21828 & 21831 of 2021).

WP No. 20583 of 2021

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-07-2025

CORAM

THE HONOURABLE MRS JUSTICE N.MALA

WP No. 20583 of 2021

and

WMP Nos. 21828 & 21831 of 2021

Prince Matriculation Higher Secondary School, Represented by its chairman / President Mr.K.Vasudevan, No.7 Kannagi Street, Puzudhivakkam, Chennai- 600 091.

Petitioner(s)

Vs

The Government of Tamil Nadu Rep. by The Secretary Department of Municipal Administration and Water Supply, Fort St George, Secretariat Chennai- 9.

2.The Commissioner Greater Chennai Corporation, Rippon Building, Chennai 600 003.

3.The Assistant Revenue Officer Greater Chennai Corporation,

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WP No. 20583 of 2021

Zone-14, No.6/64, Puzudhivakkam Main Road, Ullagaram Puzudhivakkam, Chennai- 600 091.

Respondent(s)

PRAYER: This Writ Petition filed under Article 226 of the Constitution of

India for issuance of a Writ of Certiorari, ca lling for the records pertaining to the impugned resolution of the 2nd respondent dated 10.04.2018 in resolution

No.292 of 2018 and quash the same as illegal and pass.

For Petitioner(s): Mr.P.Muthusamy For Respondent(s): M/s.M.S.Prem Kumar Government Advocate for R1 Mr.E.C.Ramesh Standing Counsel for R2 and R3

ORDER

Challenging the impugned resolution of the 2nd respondent dated

10.04.2018 in resolution No.292 of 2018, the petitioner had filed the present

Writ Petition.

Today, when the matter is taken up for hearing, the learned counsel

appearing for the petitioner submitted that the issue involved in this Writ

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WP No. 20583 of 2021

Petition is squarely covered by a decision of this Court in W.P.Nos.34104 of

2019 etc. batch, dated 20.06.2022 ( Good Shepherd Matriculation Higher

Secondary School ). Applying the said decision, the another learned Single Judge subsequently followed the same in W.P.Nos.19354 & 19356 of 2022, dated 27.07.2022 ( Ebenezer Marcus Matriculation Higher Secondary School ), and

held as under. The order dated 27.07.2022 in W.P.Nos.19354 & 19356 of 2022

is extracted herein under:

“Mrs.C.Sangamithirai, learned Special Government Pleader accepts notice for R1 and Ms.S.Vaitheeswari, learned Standing Counsel accepts notice for R2 to R4 and would concur upon the position that the issue involved in these Writ Petitions, being the levy of surcharge on property tax in terms of the provisions of the Chennai City Municipal Corporation Act, 1919, is squarely covered by a decision of this Court in W.P.Nos.34104 of 2019 etc. batch, dated 20.06.2022 ( Good Shepherd Matriculation Higher Secondary School ) wherein this Court has held that the levy of surcharge is without any statutory backing or authority and has quashed the same.

2.Applying the ratio of the above matters to the present case as well, these Writ Petitions are allowed. No costs. Consequently, connected Miscellaneous Petitions are closed.”

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WP No. 20583 of 2021

The present Writ Petition is squarely covered by the above said Writ

Petitions. Applying the ratio of the above matters to the present case as well,

this Writ Petition is allowed. No costs. Consequently, connected Miscellaneous

Petitions are closed.

15-07-2025

Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No jd/dsn

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To

The Secretary, Department of Municipal Administration and water Supply, Fort St George, Secretariat, Chennai-600 009.

2.The Commissioner, Greater Chennai Corporation, Rippon Building, Chennai 600 003.

3.The Assistant Revenue Officer, Greater Chennai Corporation, Zone-14, No.6/64, Puzudhivakkam Main Road, Ullagaram Puzudhivakkam, Chennai- 600 091.

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N.MALA J. jd/dsn

WP No. 20583 of 2021

15-07-2025

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