The Tshnpa Sangams Balarvadi v. the Commissioner
Property Tax Exemption – Educational Institution
Case brief
What is this about?
Madras High Court, Madurai Bench; W.P(MD)No.2698 of 2018 and W.M.P(MD)Nos.2871 to 2873 of 2018; decided 11.09.2025 by P.T. Asha, J. Petitioner: TSHNPLA Sangam's Balarvadi Silver Jubilee Nursery and Primary School (Correspondent K. Krishnamoorthy), Tirunelveli. Respondents: Commissioner, Assistant Commissioner and Assistant Revenue Officer (Thatchi Ward), Tirunelveli Municipality. Subject: challenge under Article 226 by certiorarified mandamus to property tax demand notice dated 07.02.2017 (Rs. 3,36,585/- per building; Rs. 6,73,170/- total) on Door Nos. 155/1A and 1B and consequential notice No.Nil dated 19.01.2018, claiming exemption for educational-purpose buildings and restoration of water connection. Disposition: petition disposed of in terms of earlier batch order in W.P.(MD) No.12240 of 2016 etc. (dated 21.11.2017) governing exemption claims before Corporation Council under Madurai City Municipal Corporation Act, 1971 / Coimbatore City Municipal Corporation Act, 1981; no costs; miscellaneous petitions closed. Keywords: property tax exemption, educational institution/school, Tirunelveli Municipality, certiorarified mandamus, water connection, disposed in terms of earlier order.