Holy Angels Anglo-Indian Higher Secondary School, v. The Secretary,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.02.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.5052 of 2020 and WMP.Nos.5970 & 5971 of 2020 Holy Angels Anglo-Indian Higher Secondary School, Rept. by its Correspondent, 107 (107), Sir Theyagaraya Road, T.Nagar, Chennai-600 017.

...Petitioner

Vs

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

2. The Commissioner, Chennai Municipal Corporation, Ripon Building, Chennai-600 003.

3. The Revenue Officer, Zone-X, Revenue Department, New No.117, Old No.64, NSK Salai, Kodambkkam, Chennai-600 024.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the records, pertaining to the impugned Assessment order, dated 23.07.2018, in No.6/1819/228370, on the file of the 2nd respondent, and the notice for current demand and arrears demand, dated 27.01.2020, in Bill No.10/136/15661/000, on the file of the 3rd respondent, in so far as it imposes property tax in respect of the aided Higher Secondary School of the petitioner and quash the same.

For Petitioner : Mr.Father Xavier Arulraj, Senior Counsel For Respondents : Mr.R.P.Prathap Singh (for R1) Government Advocate Mr.Rahul Aditya (for R2) for Mrs.P.T.Ramadevi, Standing Counsel

O R D E R

Pursuant to my order dated 11.01.2021 to the effect that the representation of the petitioner dated 21.10.2018 seeking statutory exemption in terms of Section 101(1)(c) of The Chennai City Municipal Corporation (Second Amendment) Act 2018 be disposed by the Commissioner, Greater Chennai Corporation by way of speaking order, Mr.Rahul Aditya, learned counsel appearing for R2 circulates a copy of order dated 15.02.2021 granting exemption to the petitioner.

2.In the light of the aforesaid order, the impugned order of assessment has no legs to stand and the same is quashed and consequent demand is set aside.

3.This writ petition is allowed. Connected miscellaneous petitions are closed. No costs.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar vs To

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

2. The Commissioner, Chennai Municipal Corporation, Ripon Building, Chennai-600 003.

3. The Revenue Officer, Zone-X, Revenue Department, New No.117, Old No.64, NSK Salai, Kodambkkam, Chennai-600 024.

+2ccs to Father Xavier, Associates, S.R.No.10396. +1cc to M/s.P.T.Ramadevi, Advocate, S.R.No.10535. +1cc to the Government Pleader, S.R.No.10712. W.P. No.5052 of 2020 and WMP.Nos.5970 & 5971 of 2020 AJSCO) CSR: 11.03.2021