Prince Matriculation Higher v. The Government Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-07-2025
CORAM
THE HONOURABLE MRS JUSTICE N.MALA and WMP Nos. 21828 & 21831 of 2021 Prince Matriculation Higher Secondary School, Represented by its chairman / President Mr.K.Vasudevan, No.7 Kannagi Street, Puzudhivakkam, Chennai- 600 091.
Petitioner(s) Vs
1. The Government of Tamil Nadu Rep. by The Secretary Department of Municipal Administration and Water Supply, Fort St George, Secretariat Chennai- 9.
2.The Commissioner Greater Chennai Corporation, Rippon Building, Chennai 600 003.
3.The Assistant Revenue Officer Greater Chennai Corporation, 1/6
Zone-14, No.6/64, Puzudhivakkam Main Road, Ullagaram Puzudhivakkam, Chennai- 600 091.
Respondent(s) PRAYER: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned resolution of the 2 nd respondent dated 10.04.2018 in resolution No.292 of 2018 and quash the same as illegal and pass. For Petitioner(s):
Mr.P.Muthusamy For Respondent(s):
M/s.M.S.Prem Kumar Government Advocate for R1 Mr.E.C.Ramesh Standing Counsel for R2 and R3
ORDER
Challenging the impugned resolution of the 2 nd respondent dated 10.04.2018 in resolution No.292 of 2018, the petitioner had filed the present Writ Petition.
2. Today, when the matter is taken up for hearing, the learned counsel appearing for the petitioner submitted that the issue involved in this Writ 2/6
Petition is squarely covered by a decision of this Court in W.P.Nos.34104 of 2019 etc. batch, dated 20.06.2022 (Good Shepherd Matriculation Higher Secondary School). Applying the said decision, the another learned Single Judge subsequently followed the same in W.P.Nos.19354 & 19356 of 2022, dated 27.07.2022 (Ebenezer Marcus Matriculation Higher Secondary School), and held as under. The order dated 27.07.2022 in W.P.Nos.19354 & 19356 of 2022 is extracted herein under:
"Mrs.C.Sangamithirai, learned Special Government Pleader accepts notice for R1 and Ms.S.Vaitheeswari, learned Standing Counsel accepts notice for R2 to R4 and would concur upon the position that the issue involved in these Writ Petitions, being the levy of surcharge on property tax in terms of the provisions of the Chennai City Municipal Corporation Act, 1919, is squarely covered by a decision of this Court in W.P.Nos.34104 of 2019 etc. batch, dated 20.06.2022 (Good Shepherd Matriculation Higher Secondary School) wherein this Court has held that the levy of surcharge is without any statutory backing or authority and has quashed the same.
2.Applying the ratio of the above matters to the present case as well, these Writ Petitions are allowed. No costs. Consequently, connected Miscellaneous Petitions are closed."
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3. The present Writ Petition is squarely covered by the above said Writ Petitions. Applying the ratio of the above matters to the present case as well, this Writ Petition is allowed. No costs. Consequently, connected Miscellaneous Petitions are closed.
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To
1. The Secretary, Department of Municipal Administration and water Supply, Fort St George, Secretariat, Chennai-600 009.
2.The Commissioner, Greater Chennai Corporation, Rippon Building, Chennai 600 003.
3.The Assistant Revenue Officer, Greater Chennai Corporation, Zone-14, No.6/64, Puzudhivakkam Main Road, Ullagaram Puzudhivakkam, Chennai- 600 091.
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N.MALA J.
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