Madha Engineering College v. The Village Panchayat President,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.01.2025

CORAM

THE HON'BLE Mr. JUSTICE C.V.KARTHIKEYAN W.P.No.18083 of 2022 and W.M.P.No.17426 of 2022 Madha Engineering College Represented by its Chairman Dr.Ln.S.Peter S/o.Susaiah Pillai Madha Nagar, Kundrathur Chennai - 600 69.

.. Petitioner Vs.

The Village Panchayat, Sirukalathur Village Panchayat, Kundrathur Taluk.

.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of certiorarified Mandamus, calling for the records of the respondent in issuance of notice dated 06.05.2022 and quash the same and thereby forebear the respondent from in any manner, whatsoever, proceeding further to assess, except in accordance with the provisions of the Tamil Nadu Panchayats Act 1994 and the Tamil Nadu Village Panchayat (Assessment and collection of Taxes) Rules 1999 and the procedure contemplated therein.

For Petitioner .. Mr.Tanya Kapoor For Respondent .. Mr.C.Selvaraj

ORDER

This writ petition has been filed calling for the records of the respondent in issuance of notice dated 06.05.2022 and quash the same and thereby forebearing the respondent from in any manner, whatsoever, proceeding further to assess, except in accordance with the provisions of the Tamil Nadu Panchayats Act 1994 and the Tamil Nadu Village Panchayat (Assessment and collection of Taxes) Rules 1999 and the procedure contemplated therein.

2.The learned counsel for the petitioner forwarded an affidavit of the petitioner wherein, he had stated as follows:

I state that subsequent, to filing of writ petition petitioner have cleared all the tax dues for the period of 2022-23, 2023-24, 2024-25 on 13.09.2024 for all the institutions forming part of the Madha Group which fall within the jurisdiction of the Sirukalathur Village Panchayat i.e., Madha Engineering College, M/s.Peter International School and M/s.Madha Matriculation School. I state that the said payments have been made to the Sirukalathur Village Panchayat, and there are no outstanding dues to the respondents.

3.The learned counsel for the petitioner also produced the documents relating to such aforementioned payment. The learned counsel for the petitioner makes the following endorsement:

Writ petitioner have filed an affidavit stating all the tax dues has been paid. Hence, I may be permitted to withdraw the writ petition.

4.In view of that particular fact, the writ petition stands dismissed as withdrawn.

5.The learned counsel for the respondent however stated that he would have to ascertain whether the entire dues have actually been paid. That is an exercise which can be done by the learned counsel for the respondent even after the writ petition has been dismissed to take steps in accordance with law and that liberty to take steps in accordance with law is granted. No Costs. Consequently, connected miscellaneous petition is closed.

10.01.2025 Index:Yes/No Internet:Yes/No Speaking Order/Non-Speaking Order ssr

C.V.KARTHIKEYAN,J.

ssr To The Village Panchayat, Sirukalathur Village Panchayat, Kundrathur Taluk.

W.P.No.18083 of 2022 and W.M.P.No.17426 of 2022 10.01.2025