Kennedy Industrial Training v. The Commissioner,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.06.2019

CORAM:

THE HONOURABLE MR. JUSTICE M.S.RAMESH W.P.No.8905 of 2012 and M.P.No.1 of 2012 Kennedy Industrial Training Centre, Rep. by its Correspondent N.Krishnamurthy, No.79/1, Katpadi Main Road, Vellore - 632006.

...Petitioner

Vs

1. The Commissioner, Vellore Municipal Corporation, Vellore.

2. The Revenue Officer, Vellore Municipal Corporation, Vellore.

...Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents to consider the representation dated 20.02.2012 for the grant of exemption in terms of the Section 123(c) of the Coimbatore City Municipal Corporation Act, 1981 as applicable to the respondents from the levy of property tax in respect of the buildings used for educational purposes located at Ward No.10, Door No.79/1, Katpadi Main Road, Vellore - 6. For Petitioner : Mr.S.Kamadevan For Respondents : Mr.A.Zakir Hussain, GA

ORDER

The request of the petitioner for exempting their property from levy of property tax is a bar vested with the respondents and this Court may not be justified in issuing Mandamus for such a request. The decision to grant exemption will be governed by the present position, whereas various orders have been passed by this Court and also the pendency of certain writ petitions with regard to grant of exemption. As such, it would be appropriate https://hcservices.ecourts.gov.in/hcservices/

that the petitioner approaches the respondents herein seeking for exemption.

2. In the light of the above observations, the petitioner is granted liberty to make a fresh representation before the respondents ventilating his grievance and on receipt of such a representation, the respondents shall dispose of the same as expeditiously as possible. It is made clear that this Court has not expressed any of its views with regard to granting of exemption to the petitioner and the Corporation is at liberty to pass necessary orders on the merits of the representation made and in accordance with law.

3. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(insp.cell) //True Copy// Sub Assistant Registrar hvk To

1. The Commissioner, Vellore Municipal Corporation, Vellore.

2. The Revenue Officer, Vellore Municipal Corporation, Vellore.

+1cc to The Government Pleader, SR. No. 48098 W.P.No.8905 of 2012 and M.P.No.1 of 2012 NRL(CO) RMP(04/07/2019) https://hcservices.ecourts.gov.in/hcservices/