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Madras High CourtWA(MD)/14/2018dismissed

The Correspondent v. The Commissioner

2021-07-06Honourable Mr Justice T. S. Sivagnanam,Honourable Mrs Justice S.Ananthi (Retd.)25 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.07.2021

CORAM

THE HONOURABLE MR.JUSTICE T. S. SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE S.ANANTHI W.A.(MD)Nos.14 to 21, 25, 74, 86 to 89, 91, 106, 123, 125, 175 to 181, 192, 206, 207, 255, 267, 279, 280, 308 to 310, 389, 813 of 2018 and C.M.P.(MD) Nos.128 to 135, 159, 345, 415, 418 to 420, 444, 531, 651, 653 & 654, 975 to 981, 1051, 1088 & 1089, 1090 & 1091, 1523, 1576, 1683, 1684, 1928 to 1930, 2408 and 4862 of 2018 respectively

1. The Correspondent St. Johns Matric, Higher Secondary School, Melakkal Main Road, Kochadai, Madurai - 625 016. ... Petitioner in WA(MD). 14 of 2018

1. The Principal &correspondent Seventh Day Adventist, Matricullation Higher Secondary School, Anuppanadi Road, Theppakulam, Madurai - 625 009.

... Petitioner in WA(MD). 15 of 2018

1. The Correspondent Cum Principal, Seventh Day Adventist Matriculation Higher Secondary School 32, H.A.K Road, Chinnachokkikulam Madurai-02 ... Petitioner in WA(MD). 16 of 2018

1. The Principal Cum Correspondent Seventh Day Adventist Matriculation Higher Secondary School Jeeva Nagar 2nd St., Jaihindpuram Madurai-11 ... Petitioner in WA(MD). 17 of 2018

1. The Correspondent & Principal Seventh Day Adventist Matriculation Higher Secondary School, Melakkalmain Road, Kochadai, Madurai-625 016.

... Petitioner in WA(MD). 18 of 2018

1. The Correspondent & Principal Seventh Day Adventist Matriculation Higher Secondary School, 20, Kennet Cross Road, New Ellis Nagar Extention, Madurai-625 010.

... Petitioner in WA(MD). 19 of 2018 1/25

1. The Correspondent / Principal Seventh Day Adventist English High School, 11/5, Tb Road, Madurai-625 010.

... Petitioner in WA(MD). 20 of 2018

1. The Correspondent St.Annes Nursery and Primary School, Jd Nagar, Ponmeni, Madurai-625 016.

... Petitioner in WA(MD). 21 of 2018

1. Sri Aurobindo Mira Matriculation Higher Secondary School, Rep. by its Correspondent, Dr.M.Chandran 108, Nehru Nagar, Bypass Road, Madurai-10 ... Petitioner in WA(MD). 25 of 2018

1. All Win Matriculation Hr. Se C., School, Rep. by its Correspondent M.O.Thevan Kumar 6th St., Railar Nagar, Madurai-18 ... Petitioner in WA(MD). 74 of 2018

1. Adhyapana School, Cbse, Madurai-Dindigul Highway, Paravai Post, Madurai-625 402, Rep by its Secretary, Mr.Visesh Aiyer. ... Petitioner in WA(MD). 86 of 2018

1. Mahatma Montessori School Rep.By its Secretary & Correspondent, S.Premalatha, Gopalakrishnan Nagar, Parents Teachers Road, Surveyor Colony, Madurai-625 007.

... Petitioner in WA(MD). 87 of 2018

1. Mahatma Montessori School Rep.By its Secretary & Correspondent, S.Premalatha, Gopalakrishnan Nagar, Parents Teachers Road, Surveyor Colony, Madurai-625 007.

... Petitioner in WA(MD). 88 of 2018

1. Om Sadhana Central School Represented by its Correspondent, R. Kannan T.P.M. Nagar, Virattipathu, Madurai - 625 016. ... Petitioner in WA(MD). 89 of 2018

1. Amrita Vidyalayammatriculati On, School, Balasubramania Nagar, Thirupparankunram, Madurai District, Rep by its Principal, M.Mahesh Kumar.

... Petitioner in WA(MD). 91 of 2018 2/25

1. Maharishi Vidya Mandir Educational Trust, Rep by its Managing Trustee, Mr.N. Prabaharan, 9/10, Maharishi Vidyalaya Salai, K.K. Nagar, Madurai - 625 020.

... Petitioner in WA(MD). 106 of 2018

1. Model Nursery & Primary School, Rep by its Secretary & Correspondent, P.Lakshmana Prabhu, S/o.K.Ponnuchamy, Plot No.12 & 15, Salai Nagar, Ellis Nagar, Madurai-16.

... Petitioner in WA(MD). 123 of 2018

1. V.K.K. Play Group Matriculation Higher Secondary School, Rep. by its Correspondent Mrs. M. Kamala Devi, Ward No.19, D.S.P. Nagar, Ponmeni, Madurai - 625 010.

... Petitioner in WA(MD). 125 of 2018

1. The Social Service Society Of the Sisters of St.John the Baptist Madurai Fuscos Matriculation School Rep. by Correspondent 339 Eastern 1st Cross Road, Anna Nagar Madurai-20 ... Petitioner in WA(MD). 175 of 2018

1. Arul Malar Matriculation Higher Secondary School Rep. by the Correspondent K.K.Nagar Madurai-20 ... Petitioner in WA(MD). 176 of 2018

1. St.Joseph Matriculation High Er, Secondary School Rep. by the Correspondent Koodal Nagar, Madurai-18 ... Petitioner in WA(MD). 177 of 2018

1. S. Antonys Girls Higher Secondary School, Represented by its Correspondent, Koodal Nagar, Madurai - 625 018 ... Petitioner in WA(MD). 178 of 2018

1. Marry Immaculate Matriculation School, Represented by the Correspondent, Anjal Nagar (Po), Appathurai Nagar, Madurai 0 625 018.

... Petitioner in WA(MD). 179 of 2018 3/25

1. Don Bosco Higher Secondary School, Represented by the Correspondent, Surya Nagar, Alagar Kovil Road, Thirumalpuram Post, Madurai - 625 014.

... Petitioner in WA(MD). 180 of 2018

1. M/s. Amali Matriculation Higher School, Represented by the Correspondent, 156, New Ramnad Road, Madurai - 625 009. ... Petitioner in WA(MD). 181 of 2018

1. Tvs Matriculation Higher Secondary Schookl, Tvs Nagar, Madurai, Rep. by Authorized Signatory, S. Muthili Sundarajan. ... Petitioner in WA(MD). 192 of 2018

1. Ambika Matriculatation Hr. Sec.School, Rep. by its Principal, D.N O. 212a, Aringar Anna Nagar, 2nd East Main St, Madurai-625 020. ... Petitioner in WA(MD). 206 of 2018

1. Ambika Matriculatation Hr. Sec.School, Rep. by its Principal, D.N O. 212a, Aringar Anna Nagar, 2nd East Main St, Madurai-625 020. ... Petitioner in WA(MD). 207 of 2018

1. Virudhunagar T.S.M.Manickam Nadar Janaki Ammal H .Sec School, 100, New Ramnad Rd, Madurai - 625 009, Rep. by its Correspondent/ Secretary,Mr.A.Chandramohan. P.N.S.J.Sunder Sing ... Petitioner in WA(MD). 255 of 2018

1. Mary Ann Matric Higher Secondary School, Rep. by its Chairman, A.Jeyapaul, 20, D.R.O. Colony Road, K.Pudur, Madurai 625 007 ... Petitioner in WA(MD). 267 of 2018

1. The Correspondent St.Xavier Matriculation Higher Secondary School, 103 G/1, Bharani Nagar, Bypass Road, Vannarpettai, Tirunelveli ... Petitioner in WA(MD). 279 of 2018

1. The Correspondent St.Xavier Matriculation Higher Secondary School, 103 G/1, Bharani Nagar, Bypass Road, Vannarpettai, Tirunelveli ... Petitioner in WA(MD). 280 of 2018 4/25

1. Phoenix Nursery And Primary School, Through its Correspondent, N.Neelamegam, S/o. E.Neelamegam, 14, Manmalaisamy Street, K.Pudur, Madurai-07.

... Petitioner in WA(MD). 308 of 2018

1. Prem Matriculation School Through its Correspondent, M. Ramachandran, S/o. Late. R. Mariappan 73, Pagalavan Nagar, Anuppanadi, Theppakulam Road, Madurai -09.

... Petitioner in WA(MD). 309 of 2018

1. Phoenix Matric Higher Secondary School, Through its Correspondent, N.Neelamegam, S/o. E.Neelamegam, 14, Lourdu Nagar Extension, K.Pudur, Madurai-07.

... Petitioner in WA(MD). 310 of 2018

1. Little Diamonds Matriculation School, Rep. by its Correspondent, Mrs.Jeni C.Kitchley. W/o. M.D.Chielo Kitchely, 28c & 28 D, Aruppukkottai Main Road, Villapuram, Madurai - 625 012 ... Petitioner in WA(MD). 389 of 2018

1. Sivakasi Nadar Matriculation High Secondary School,Rep.By its Correspondent,V.Gurusamy,No.26, S.T.C.Road,Ellis Nagar,Madurai-10 ... Petitioner in WA(MD). 813 of 2018 -Vs1. The Commissioner Madurai Corporation, Annamaligai, Alagar Kovil Road, Madurai.

2. The Assistant Commissioner Deputy Collector, Madurai Corporation, Western Zone, Madurai.

3. The Deputy Revenue Officer Madurai Corporation, Western Zone, Madurai.

... Respondents in WA(MD).14 of 2018

1. The Commissioner Madurai Corporation, Annamaligai, Alagar Kovil Road, Madurai.

2. The Assistant Commissioner Deputy Collector, Madurai Corporation, Western Zone, Madurai.

3. The Deputy Revenue Officer Madurai Corporation, Western Zone, Madurai.

... Respondents in WA(MD).15 of 2018 5/25

1. The Commissioner Madurai Corporation Anna Maligai Alagarkovil Road, Thallakulam Madurai

2. The Assistant Commissioner/ Deputy Collector Madurai Corporation South Zone Madurai

3. The Deputy Revenue Officer Madurai Corporation, South Zone, Madurai ... Respondents in WA(MD).16 of 2018

1. The Commissioner Madurai Corporation Anna Maligai Alagarkovil Road, Thallakulam Madurai

2. The Assistant Commissioner/ Deputy Collector Madurai Corporation South Zone Madurai

3. The Deputy Revenue Officer Madurai Corporation, South Zone, Madurai ... Respondents in WA(MD).17 of 2018

1. The Commissioner, Madurai Corporation, Annamaligai, Alagarkovil Raod, Thallakulam, Madurai.

2. The Assistant Commissioner / Deputy Collector, Madurai Corporation, Western Zone, Madurai.

3. The Deputy Revenue Office, Madurai Corporation, Western Zone, Madurai.

... Respondents in WA(MD).18 of 2018

1. The Commissioner, Madurai Corporation, Annamaligai, Alagarkovil Raod, Thallakulam, Madurai.

2. The Assistant Commissioner / Deputy Collector, Madurai Corporation, Western Zone, Madurai.

3. The Deputy Revenue Office, Madurai Corporation, Western Zone, Madurai.

... Respondents in WA(MD).19 of 2018

1. The Commissioner Madurai Corporation, Annamaligai, Alagar Kovil Road, Madurai.

2. The Assistant Commissioner Deputy Collector, Madurai Corporation, Western Zone, Madurai.

3. The Deputy Revenue Officer Madurai Corporation, Western Zone, Madurai.

... Respondents in WA(MD).20 of 2018

1. The Commissioner Madurai Corporation, Annamaligai, Alagar Kovil Road, Madurai.

2. The Assistant Commissioner Deputy Collector, Madurai Corporation, Western Zone, Madurai.

3. The Deputy Revenue Officer Madurai Corporation, Western Zone, Madurai.

... Respondents in WA(MD).21 of 2018 6/25

1. Madurai Corporation, Rep. by its Commissioner, Madurai Corporation Building, Madurai-2

2. The Assistant Commissioner 4th Zone, Madurai Corporation, Madurai-1 ... Respondents in WA(MD).25 of 2018

1. The State of Tamil Nadu Rep. by its Secretary Municipal Administration and Water Supply department, Secretariat Chennai-9

2. The Chairman and Managing Director, Tamil Nadu Water Supply and Drainage Board, Chepauk, Chennai-05

3. The District Collector Office of the District Collector Collectorate Madurai District

4. The Commissioner, Madurai Corporation Anna Maligai Alagar Kovil Main Road, Thallakulam Madurai-02 ... Respondents in WA(MD).74 of 2018

1. The Commissioner, Madurai Municipal Corporation, Anna Maligai, Alagarkovil Road, Thallakulam, Madurai-625 002.

2. The Assistant Commissioner/ Deputy Collector, Madurai Corporation, West Zone, Madurai-2.

... Respondents in WA(MD).86 of 2018

1. The Madurai Corporation Rep.By its Commissioner, Madurai Corporation Building, Madurai.

2. The Assistant Commissioner 2nd Zone, Madurai Corporation, Madurai.

... Respondents in WA(MD).87 of 2018

1. The Madurai Corporation Rep.By its Commissioner, Madurai Corporation Building, Madurai.

2. The Assistant Commissioner 2nd Zone, Madurai Corporation, Madurai.

... Respondents in WA(MD).88 of 2018

1. The State of Tamil Nadu Represented by its Secretary, Municipal Administration and Water Supply Department, Secretariat, Chennai 600 009.

2. The Chairman and Managing Director, Tamil Nadu Water Supply and Drainage Board, Chepauk, Chennai 600 005.

3. The District Collector District Collector Office, Madurai District.

4. The Commissioner Madurai Corporation, Maduai - 625 002. ... Respondents in WA(MD).89 of 2018

1. Commissioner, Madurai Corporation, Thallakulam, Madurai.

2. The Assistant Commissioner, Deputy Commissioner Zone-Iv, Madurai Municipal Corporation, Arasaradi, Madurai. ... Respondents in WA(MD).91 of 2018 7/25

1. Madurai Corporation Rep by its Commissioner, Madurai Corporation Building, Madurai -2.

2. The Assistant Commissioner (In Charge), 2nd Zone, Madurai Corporation, Madurai -1.

... Respondents in WA(MD).106 of 2018

1. Madurai Corporation, Rep by its Commissioner, Madurai Corporation Building, Thallakulam, Madurai-2

2. The Assistant Commissioner, West Zone, Madurai Corporation, Madurai-1.

... Respondents in WA(MD).123 of 2018

1. The Commissioner Madurai Corporation, Anna Maligai, Alagar Kovil Road, Tallakulam, Madurai - 625 002.

2. The Assistant Commissioner West Zone, Madurai Corporation, Madurai - 625 001.

... Respondents in WA(MD).125 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).175 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).176 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

8/25

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).177 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).178 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).179 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).180 of 2018

1. The Government of Tamil Nadu Rep. by its Secretary, Municipal Administration and Water Supply Department Fort St. George, Chennai-09

2. The Commissioner The Corporation of Madurai Madurai-02

3. The Asst. Commissioner The Corporation of Madurai Zone 2 Anna Maligai Madurai.

4. The Asst. Revenue Officer Revenue Department the Corporation of Madurai Zone 2 Anna Maligai Madurai ... Respondents in WA(MD).181 of 2018 9/25

1. The Commissioner Madurai Municipal Corporation, Madurai.

2. The Assistant Commissioner Madurai Municipal Corporation, Madurai.

... Respondents in WA(MD).192 of 2018

1. The State of Tamilnadu Rep by its Sec, Municipal Admin.& Water Supply Dept., Secretariat, Chennai-09.

2. The Chairaman and Managing Director, Tamilnadu Water Supply and Drainage Board, Chepauck, Chennai-05.

3. The District Collector Office of the District Collector, Collectorate, Madurai District.

4. The Commissioner Madurai Corp., Madurai-02. ... Respondents in WA(MD).206 of 2018

1. The State of Tamilnadu Rep by its Sec, Municipal Admin.& Water Supply Dept., Secretariat, Chennai-09.

2. The Chairaman and Managing Director, Tamilnadu Water Supply and Drainage Board, Chepauck, Chennai-05.

3. The District Collector Office of the District Collector, Collectorate, Madurai District.

4. The Commissioner Madurai Corp., Madurai-02. ... Respondents in WA(MD).207 of 2018

1. The Commissioner Madurai Corporation, Madurai. Anna Maligai, Alagar Kovil Road, Thallakulam, Madurai - 625 002.

2. The Assistant Commissioner/ East Zone, Zone-3, Madurai Municipal Corporation, Madurai.

... Respondents in WA(MD).255 of 2018

1. The Madurai Corporation Rep. by its Commissioner, Madurai Corporation Building, Madurai

2. The Assistant Commissioner (Incharge), 2nd Zone, Madurai Corporation, Madurai ... Respondents in WA(MD).267 of 2018

1. The Commissioner, Tirunelveli Municipal Corporation, Tirunelveli ... Respondent in WA(MD).279 of 2018

1. The Commissioner, Tirunelveli Municipal Corporation, Tirunelveli ... Respondent in WA(MD).280 of 2018

1. The Commissioner Madurai City Municipal Corporation, Aringyar Anna Maligai, Alagar Kovil Road, Madurai.

... Respondent in WA(MD).308 of 2018 10/25

1. The Commissioner Madurai City Municipal Corporation, Aringyar Anna Maligai, Alagar Kovil Road, Madurai.

... Respondent in WA(MD).309 of 2018

1. The Commissioner Madurai City Municipal Corporation, Aringyar Anna Maligai, Alagar Kovil Road, Madurai.

... Respondent in WA(MD).310 of 2018

1. The Commissioner The Madurai Corporation, Madurai Corporation Building, Madurai.

... Respondent in WA(MD).389 of 2018

1. The Madurai Corporation Rep.By its Commissioner,Madurai Corporation Building,Madurai

2. The Assistant Commissioner West Zone,Madurai Corporation, Madurai ... Respondents in WA(MD).813 of 2018 Prayer in WA(MD). 14 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.12240 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 12240/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records relating to the final Demand Notice issued by the 3rd respondent Deputy Revenue officer of Madurai Corporation dated 16.03.2015 demanding the payment of Rs. 75,25,440/- from the year 2008-2009 to 2015 - 2016 towards the property tax from the petitioner school and the consequential Final Attachment Notice issued by the 1st respondent Commissioner of Madurai Corporation dated 08.04.2016 demanding the Payment of Rs.75,73,068/- towards the property tax from the petitioner school. Prayer in WA(MD). 15 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.848 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 848/ 2017 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of Certiorari calling for the records relating to the final Demand and Attachment Notice issued by the 2nd respondent Assistant Commissioner dated 15.11.2016 demanding the payment of total Rs.1605706/- from the year 2010-2011 to 2016-2017 towards the property tax from the petitioner-school towards the property tax 11/25

from the petitioner-school quash the same Prayer in WA(MD). 16 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.849 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 849/ 2017 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of Certiorari calling for the records relating to the Demnad Notice issued by the 2nd respondent Assistant Commissioner dated 01.12.2016 demanding the payment of total Rs.3207722/- from the year 2010-2011 to 2016-2017 towards the property tax from the petitioner-school towards the property tax from the petitioner-school quash the same Prayer in WA(MD). 17 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.850 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 850/ 2017 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of Certiorari calling for the records relating to the Demand Notice issued by the 1st respondent Commissioner dated Nill demanding the payment of total Rs.792613/- from the year 2010-2011 to 2016-2017 towards the property tax from the petitioner-school towards the property tax from the petitioner-school quash the same Prayer in WA(MD). 18 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.1470 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 1470/ 2017 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus calling for the records relating to the Demand Notice issued by the 2nd respondent Assistant Commissioner of Madurai Corporation dated 21.07.2016 demanding the payment of Rs. 18,28,179/- towards Property Tax for the buildings of the Petitioners Educational Institution for the period from 2008 to 2017, Quash the same, and further Direct the respondents to re fund the already collected sum of Rs.2,00,000/- to the Petitioner School on16.09.2016.

Prayer in WA(MD). 19 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.1471 of 2017 on the file of this 12/25

Hon'ble Court.

Prayer in WP(MD). 1471/ 2017 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus calling for the records relating to the Demand Notice issued by the 2nd respondent Assistant Commissioner of Madurai Corporation dated Nil demanding the payment of Rs.43,63,514/- towards Property Tax for the buildings of the Petitioners Educational Institution for the period from 2008 to 2017, Quash the same, and further Direct the respondents to re fund the already collected sum of Rs.15,00,000/- to the Petitioner School on 26.07.2016, quash the same.

Prayer in WA(MD). 20 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.14904 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 14904/ 2017 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of Certiorarified mandamus calling for the records relating to the demand notice issued by the 2nd respondent assistant commissioner of Madurai corporation dated Nil demanding the payment of Rs.11,43,193/-towards property tax for the buildings of the petitioners educational institution for the period from 2016 to 2017, quash the same and further direct the respondents to re-fund the already collected sum of Rs.3,75,499/-..

Prayer in WA(MD). 21 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.14905 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 14905/ 2017 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of certiorari calling for the records relating to the impugned demand notice dated nil issued by the 2nd respondent assistant commissioner demanding the payment of property tax for the school buildings belonging to the petitioner and the consequential impugned demand and attachment notice dated nil issued by the 2nd respondent assistant commissioner demanding the payment of property tax of for the school buildings..

Prayer in WA(MD). 25 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.15082 of 2016 on the file of this Hon'ble Court.

13/25

Prayer in WP(MD). 15082/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order in No.M4A9/000994/2016 dated 25.07.2016 on the file of the Respondent No.2 and quash the same as illegal and consequently for a direction, forbearing the Respondents from levying property tax for the petitioners school in the light of the Section 122(c) of the Madurai City Municipal Corporation Act, 1971. Prayer in WA(MD). 74 of 2018 :

To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.12947 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 12947/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified mandamus, by calling for the records relating to the impugned order passed by the 4th respondent dated 23.06.2016 relating to petitioners school in Assessment No. 398045 and quash the same as illegal and consequently for bearing the 4th respondent from demanding or collecting any property tax from the School building situated in Survey No: 33/2A2 at Vilangudi 1st Bit Madurai District.

Prayer in WA(MD). 86 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.21946 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 21946/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records relating to the impugned demand notice of the 2nd respondent herein dated 22.7.2016 and the consequential impugned proceedings of the 2nd respondent dated Nil received on 1.11.2016 by the petitioner in respect of Assessment No.398372 quash the same.

Prayer in WA(MD). 87 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.15504 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 15504/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order dated 14/25

21.06.2016 on the file of the respondent No.2 and quash the same as illegal and consequently for a direction, forbearing the respondents from levying property tax for the petitioners school in the light of the Section 122 (C) of the Madurai City Municipal Corporation Act, 1971.

Prayer in WA(MD). 88 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.15505 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 15505/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order dated 29.06.2016 on the file of the respondent no.2 and quash the same as illegal and consequently for a direction, forbearing the respondents from levying property tax from the petitioners school in the light of the Section 122(C) of the Madurai City Municipal Corporation Act, 1971.

Prayer in WA(MD). 89 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.7375 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 7375/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus calling for records relating to the impugned order passed by the 4th Respondent dated 06.04.2016 and quash the same as illegal and consequently forbearing the Respondent No.4 from demanding or collecting any property tax for the school building situated in Survey Numbers: 67/3, 67/5, 67/7B, 67/9 and 67/10 at Kochadai, Madurai District.

Prayer in WA(MD).91 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.3709 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 3709/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Mandamus directing the respondent to consider the petitioner s representation dated 03.10.2015 on pursuance to the interview conducted on 13.08.2015 and thereby directing the respondents to issue an appointment order to the petitioners in the post of cook into the Adi-Dravidar Welfare Hostel in and around of Tiruchirapalli District through speaking order.

15/25

Prayer in WA(MD). 106 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.15778 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 15778/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order in M2A7/04545/16 dated 17.08.2016 on the file of the Respondent No.2 and quash the same as illegal and consequently for a direction, forbearing the respondents from levying property tax for the petitioners school in the light of the Section 122 (C) of the Madurai City Municipal Corporation Act, 1971. Prayer in WA(MD). 123 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.17173 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 17173/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus to call for the record pertaining to the impugned Provisional Demand Notice dated 21.06.2016 and the Impugned Provisional Demand Notice dated 08.07.2016 on the file of the Respondent No. 2 and quash the same as illegal and consequently for a direction, forbearing the Respondents from levying property tax for the Petitioners school in the light of the Section 122(c) of the Madurai City Municipal Corporation Act, 1971. Prayer in WA(MD). 125 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.5334 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 5334/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records of the 2nd respondent relating to the provisional demand notice dated 04.01.2016 issued to the petitioner School, quash the same.

Prayer in WA(MD). 175 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.17563 of 2016 on the file of this Hon'ble Court.

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Prayer in WP(MD). 17563/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari or any other appropriate writ or order or direction in the nature of writ calling for the records pertaining to the impugned demand notice dated 21.06.2016 in Assessment No.393868 on the file of the 3rd respondent and the consequential attachment Notice dated 01.09.2016 in Assessment No.393868 and quash the same in respect of Fusco s Matriculation School.

Prayer in WA(MD). 176 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.23217 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 23217/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to the impugned demand notice dated 02.07.2016 in Assessment No. 393971 and the consequential Notice dated 25.11.2016 in Assessment No. 393971 on the file of the 3rd respondent and quash the same in respect of Arul Malar Matriculation Higher Secondary School, K.K.Nagar, Madurai - 625 020.

Prayer in WA(MD). 177 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.23270 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 23270/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to the impugned demand notice dated 23.06.2016 in assessment NO. 389615 and the consequential Notice dated 20.10.2016 in Assessment No. 389615 on the file of the 3rd respondent and quash the same in respect of ST.Joseph Matriculation Hr.Sec.School, Koodal Nagar, Madurai-18. Prayer in WA(MD). 178 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.23271 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 23271/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to the impugned demand notice dated 20.10.2016 in Assessment No.389616 on the file of the 17/25

3rd respondent and quash the same in respect of St. Antony s Girls Higher Secondary School, Koodal Nagar, Madurai - 625 018. Prayer in WA(MD). 179 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.23272 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 23272/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to the impugned demand notice dated 20.06.2016 in Assessment No.398176 and the consequential Notice dated 13.10.2016 in Assessment No.398176 and the consequential Notice dated 13.10.2016 in Assessment No.398176 on the file of the 3rd Respondent and quash the same in respect of Mary Immaculate Matriculation School, Anjal Nagar (PO), Appathurai Nagar, Madurai 625 018.

Prayer in WA(MD). 180 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.23585 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 23585/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari for the records pertaining to the impugned demand notice dated 08.11.2016 in Assessment No.393874 on the file of the 3rd respondent and quash the same in respect of Don Bosco Higher Secondary School, Surya Nagar, Alagar Kovil Road, Thirumalpuram Post, Madurai-625 014.

Prayer in WA(MD). 181 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.2039 of 2017 on the file of this Hon'ble Court.

Prayer in WP(MD). 2039/ 2017 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to the impugned demand notice dated 22.06.2016 in Assessment No.359990 and the consequential Notice dated 01.11.2016 in Assessment No.359990 on the fie of the 3rd respondent and quash the same in respect of Amali Matriculation Higher Secondary School, 156, New Ramnad Road, Madurai 625 009.

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Prayer in WA(MD). 192 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.23764 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 23764/ 2016 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari, calling for the records relating to the impugned demand notice of the 2nd respondent herein dated 30.05.2016 and reminder destraint notices dated 06.09.2016 and 01.11.2016 and quash the same.

Prayer in WA(MD). 206 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.14761 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 14761/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order passed by the 4th respondent dated 20.06.2016, quash the same as illegal and consequently forbear the 4th respondent from demanding or collecting any property tax for the school building situated in Door NO. 212 A at Aringar Anna Nagar, 2nd East main St.,Madurai Districte bearin Assessement No. 393871. Prayer in WA(MD).207 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No 14762 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 14762/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus, calling for records relating to the impugned order passed by the 4th respondent dated 20.06.2016, quash the same as illegal and consequently forbear the 4th Respondent from demanding or collecting any property tax for the College building situated in Door No.212A at Aringar Anna Nagar, 2nd East Main Street, Madurai District bearing Assessment No.393872. Prayer in WA(MD). 255 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.21117 of 2016 on the file of this Hon'ble Court.

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Prayer in WP(MD). 21117/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records relating to the impugned demand notice of the 2nd respondent herein dated 26.6.2016 and the consequential impugned proceedings of the 2nd respondent in Ma3Ye3/05315/2016 dated 13.10.2016 quash the same. Prayer in WA(MD). 267 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.21982 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 21982/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus to call for the records pertaining to the Impugned order dated 23.06.2016 on the file of the Respondent No.2 and quash the same as illegal and consequently for a direction, forbearing the Respondents from levying property tax for the Petitioners school in the light of the Section 122(C) of the Madurai City Municipal Corporation Act, 1971.

Prayer in WA(MD). 279 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.20018 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 20018/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records relating to the impugned special notice relating liability to pay property tax signed by the respondent on 23.09.2016 and quash the same.

Prayer in WA(MD). 280 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.20019 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 20019/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records relating to the impugned special notice relating liability to pay property tax signed by the respondent on 23.09.2016 and quash the same.

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Prayer in WA(MD). 308 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.12255 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 12255/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to tax demand notice dated 21.06.2016 issued by the Respondent in respect of Assessment No. 393870 for property at Door No. 14, Manmalaisami Street, K.Pudur, Madurai- 7 and quash the same as violative of Section 122 of Madurai City Municipal Corporation Act 1971. Prayer in WA(MD). 309 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No12256 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 12256/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to tax demand notice dated 22.06.2016 issued by the Respondent in respect of Assessment No.359993 for property at 73, Anuppanadi, Theppakulam Road, Madurai9 and quash the same as violative of Section 122 of Madurai City Municipal Corporation Act 1971.

Prayer in WA(MD). 310 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.12257 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 12257/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records pertaining to tax demand notice dated 21.06.2016 issued by the Respondent in respect of Assessment No. 393866 for property at Door No. 117, Lourdu Nagar Extension, K.Pudur, Madurai - 7 and quash the same as violative of Section 122 of Madurai City Municipal Corporation Act 1971. Prayer in WA(MD). 389 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.2922 of 2017 on the file of this Hon'ble Court.

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Prayer in WP(MD). 2922/ 2017 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned orders dated 03.02.2017 on the file of the Respondent and quash the same as illegal and consequently for a direction, forbearing the Respondent from levying property tax for the Petitioners school in the light of the Section 122 (C) of the Madurai City Municipal Corporation Act, 1971, Since the Petitioners School which is used for educational purpose is exempted from payment of property tax in view of the section 122(c) of the Madurai City Municipal Corporation Act, 1971.

Prayer in WA(MD). 813 of 2018 To prefer this Memorandum of Writ Appeal to set aside the order dated 21.11.2017 in WP(MD) No.16227 of 2016 on the file of this Hon'ble Court.

Prayer in WP(MD). 16227/ 2016 Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order dated 22.06.2016 on the file of the Respondent No.2 and quash the same as illegal and consequently for a direction, forbearing the Respondents from levying property tax for the Petitioners school in the light of the Section 122(C) of the Madurai City Municipal Corporation Act, 1971.

For Appellant : Mr.Ragatheesh Kumar for for ISAAC Chambers in WA(MD).14 to 21/18 : Mr.N.Ga.Natraj in WA(MD).279 & 280/18 : Mr.T.Lajapathiroy in WA(MD).25,87 to 89, 106, 123, 267, 389, 813 of 2018 : Mr.Niranjan S.Kumar in WA(MD).206 & 207 of 2018 : Mr.M.Thirunavukkarasu in WA(MD).74/18 : Mr.S.Ramachandran in WA(MD).192/18 : Mr.S.Srinivasaraghavan for WA(MD).86 & 255/18 : Mr.S.Manohar in WA(MD).308 to 310/18 : Mr.H.Arumugam for WA(MD).91/18 : Mr.M.Senthil Kumar in WA(MD).125/18 : Mr.V.John Kennedy in WA(MD).175 to 181/18 22/25

For Respondents : Mr.R.Baskaran, Standing Counsel for Government of Tamil Nadu for R1 to R3 in WA(MD).74, 89, 206, for R1 in WA(MD).175 to 181 of 2018 Mr.R.Murali Standing Counsel for Corporation * * * * * COMMON JUDGMENT (Judgment of the Court was delivered by T. S. SIVAGNANAM, J.) Heard the learned counsel on either side.

2.These Writ Petitions have been filed questioning the demand of property tax.

3.An identical issue was considered by us in W.P.(MD) No.1026 of 2018 dated 06.07.2021 in the case of Sri.Lalitha Vidyashram Matric School vs. The Commissioner,Tirunelveli Municipal Corporation, Tirunelveli and we dismissed the appeal filed by the School. The said judgment reads as follows:- "Heard Mr.Ragatheesh Kumar, learned counsel for the appellant and Mr.Aayiram K.Selvakumar, learned Standing Counsel for respondent Corporation.

2.This Writ Appeal by the Writ Petitioner is directed against the order and direction issued in W.P.(MD) No.15784 of 2016, which was disposed by a common order dated 21.11.2017, along with batch of cases.

3.We need not labour much to decide the issue on hand as the larger relief sought for by the other institution for issuance of a declaration in W.P.(MD) No.362 of 2019, to declare the Tamil Nadu Municipal Laws (Second Amendment) Act, 2018 as ultra vires and null and void, was rejected by the Hon'ble First Bench of this Court in the Correspondent, St.Joachim's Matriculation School v. The State of Tamil Nadu, represented by its Secretary, Department of Municipal Administration and Water Supply and three others, wherein also the Tirunelveli Corporation was the second respondent, and the Writ petition was partly allowed in terms of the judgment of the Division Bench, dated 13.09.2019. So far as retrospective application of the increase in property tax is concerned, demanding of property tax retrospectively from 01.10.2017 alone was set 23/25

aside. That apart, the validity of the amended provision has been upheld in the case of Monfort Academy Matriculation Higher Secondary School v. The Secretary, Department of Municipal Administration and Water Supply Department, Chennai and others in W.P.No.18008 of 2018 etc., dated 13.09.2019. Therefore, the amended act having been upheld, the relief sought for by the petitioner to quash the recovery of property tax cannot be sustained in terms of the amended statute.

4.So far as the claim for grant of exemption is concerned, it goes without saying that no individual has vested right to seek for exemption and if there was a claim that they will fall within the relevant provisions of the Act, whereby they are entitled to grant of exemption, it is for them to independently seek for appropriate direction. In fact, the learned Single Bench has granted such liberty to seek exemption. However, the provisions of the amended act having been upheld, it may be a difficult task for the appellant to claim exemption. Moreover, they are fee levying institution and not engaged in charitable purposes. Thus, we are of the view that the impugned order would not call for any interference.

5.Accordingly, the Writ Appeal is dismissed in view of the order aforesaid. No costs. Consequently, connected Miscellaneous Petition is closed. "

4.In the light of the above order, these Writ Appeals stand dismissed with similar observations made in W.A.(MD).No.1026 of 2018. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS-II) // True Copy // / /2021 Sub Assistant Registrar(CS) sj Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. 24/25

To

1. The Secretary State of Tamil Nadu, Municipal Administration and Water Supply department, Secretariat Chennai-9

2. The Chairman and Managing Director, Tamil Nadu Water Supply and Drainage Board, Chepauk, Chennai-05

3. The District Collector Office of the District Collector Collectorate Madurai District

4. The Commissioner, Madurai Corporation Anna Maligai Alagar Kovil Main Road, Thallakulam Madurai-02 +1 CC to Mr.Niranjan S.Kumar, Advocate SR.No. 21425 +2 CC to Mr.S.Srinivasa Raghavan, Advocate SR.No. 21783 & 21784 +1 CC to Mr.N.Ga.Natraj, Advocate SR.No. 21782 +8 CC to Mr.T.Lajapathi roy, Advocate SR.No. 21561 +1 CC to M/s.R.MURALI, Advocate SR-21417 +8 CC to M/s.ISAAC CHAMBERS, Advocate SR-21416 +1 CC to Mr.H.ARUMUGAM, Advocate SR.No. 21428 +2 CC to Mr.M.SENTHIL KUMAR, Advocate SR.No. 21414 +7 CC to Mr.V.JOHN KENNEDY, Advocate SR.No. 21415 W.A.(MD)Nos.14 to 21, 25, 74, 86 to 89, 91, 106, 123, 125, 175 to 181, 192, 206, 207, 255, 267, 279, 280, 308 to 310, 389, 813 of 2018 06.07.2021 LS(CO) TR(04.08.2021) 25P 36C 25/25