The Tamil Nadu Open v. The Secretary To Government,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.11.2020
CORAM
THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 7530 of 2018 The Tamil Nadu Open University Rep. by its Registrar No. 577, Anna Salai Saidapet Chennai - 600 015.
...
Petitioner -vs1. The Secretary to Government Municipal Administration and Water Supply Department Fort. St. George Chennai - 600 009.
2. The Commissioner Chennai City Municipal Corporation Greater Chennai Rippon Buildings Chennai - 600 003.
3. The Assistant Revenue Officer Zone - 13, Adyar, Chennai - 600 020.
... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the relating to notice No.6, new assessment bearing No.13/171/09381000 dated 17.2.2018 of the 3rd respondent and the consequential demand notice in bill No.13-171-09381-000 dated 05.03.2018 of the 3rd respondent herein relating to petitioner's building in T.S. No. 6/1, Anna Salai, Saidapet, Chennai - 600 015 and quash the same. For Petitioner :
Mr. AR.L.Sundaresan Senior Counsel For Ms. AL.Ganthimathi For Respondents :
Mrs. A.B.Reehana Begam Government Advocate (For R1) Mrs. Karthikaa Ashok Standing Counsel (For R2) 1/3
O R D E R
(through video conference) Heard Mr. AR.L.Sundaresan, Learned Senior Counsel for the Petitioner Mrs. A.B.Reehana Begam, Learned Government Advocate appearing for the First Respondent and Mrs. Karthikaa Ashok, Learned Standing Counsel appearing for the Second Respondent and perused the materials placed on record, apart from the pleadings of the parties.
2.
The Petitioner, viz., Tamil Nadu Open University has filed this Writ Petition challenging the notice No. 6/1718/112455 dated 17.02.2018 and notice No. 13-171-09381-000 dated 05.03.2018 in respect of the demand for property tax made by the Third Respondent for the building bearing New T.S. No. 6/1, Anna Salai, Saidapet, Chennai - 600015 on the ground that it is an educational institution, which is exempted from property tax under Section 101 of Chennai City Municipal Corporation Act, 1919.
3.
Learned Standing Counsel appearing for the Greater Chennai Corporation, on instructions, states that the exemption in terms of the said statutory provision has been granted, which has been communicated by order dated 12.02.2020 to the Petitioner, and a copy of the same has been produced through e-mail, which is placed on record. In view of the subsequent events, nothing remains for further consideration in the matter.
4.
Accordingly, the Writ Petition is disposed. Consequently, the connected Miscellaneous Petition is closed. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar To
1. The Secretary to Government Municipal Administration and Water Supply Department Fort. St. George Chennai - 600 009.
2. The Commissioner Chennai City Municipal Corporation Greater Chennai Rippon Buildings Chennai - 600 003.
2/3
3. The Assistant Revenue Officer Zone - 13, Adyar, Chennai - 600 020.
+1cc to Mr.Al.Ganthimathi, Advocate, S.R.No.37587 W.P. No. 7530 of 2018 SS(CO) GSP(15/12/2020) 3/3