Madras High CourtWP/134/2013dismissed

Seventh Day Matriculation v. The Executive Officer

2018-02-06Honourable Mr Justice K. Kalyanasundaram2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.02.2018

CORAM

THE HONOURABLE MR.JUSTICE K.KALYANASUNDARAM W.P.No.134 of 2013 and M.P.No.1 of 2013 Seventh Day Matriculation School, Gangaikondan, AKS Nagar, Mandharakuppam Neyveli -2 rep.by its Correspondent and Prinicipal P. Arumugam

...Petitioner

Versus

The Executive Officer, Special Village Panchayat, Gangaikondan, Neyveli, Cuddalore District.

.. Respondent Prayers: The Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records of the respondent herein in Na.Ka.No.223/A1/2010 dated 30.08.2010 and quash the same.

For Petitioner : Mr. G.Anabayachozhan For Respondent : Mr. P.Sanjay Gandhi

O R D E R

This writ petition is filed contending that the Tamil Nadu Panchayat Act would apply and as per the amendment, the respondent is not entitled to collect property tax from 2008. 2 Heard Mr. G.Anabayachozhan, learned counsel for the petitioner, Mr. P.Sanjay Gandhi, learned counsel for the respondent and perused the records.

3 The case of the respondent is that the respondent is a special village Panchayat and the provisions of the Tamilnadu District Municipalities Act would apply and as per the Act, the respondent is entitled to collect the property tax even in the year 2008. Therefore, the decision of this Court reported in 2008 (1) CPC 449 [Sairam Educational Trust, represented by its Chairman V. The President, 89, Perumalpattu Union, Thiruvallur Taluk and District] would not help the case of the petitioner. https://hcservices.ecourts.gov.in/hcservices/

4 As rightly contended by the learned counsel for the respondent, the Tamil Nadu Panchayats Act has no application to the instant case and as per the provisions of the Tamil Nadu District Municipalities Act, the respondent is empowered to collect the property tax and the same has been done through the impugned order.

5 In that view of the matter, I do not find any merits in this writ petition and the writ petition stands dismissed. No costs. Consequently, the connected Miscellaneous Petition is also closed.

Sd/- ASST. REGISTRAR /TRUE COPY/ SUB ASST. REGISTRAR rpl To The Executive Officer, Special Village Panchayat, Gangaikondan, Neyveli, Cuddalore District.

+1 cc to Mr.G.Anabayachozhan, Advocate SR.NO. 9610 W.P.No.134 of 2013 RRI 27/02/18 https://hcservices.ecourts.gov.in/hcservices/