THE HIGH COURT OF JUDICATURE AT MADRAS (Special Appellate Jurisdiction) W.A. No. of 2021 against W.P. No. 25014 of 2016
Memorandum of Grounds of Writ Appeal
under Clause 15 of Letters Patent
IN THE HIGH COURT OF JUDICATURE AT MADRAS
(Special Appellate Jurisdiction)
W.A. No. of 2021
against
W.P. No. 25014 of 2016
SSM College of Engineering
rep. by its Administrative Officer,
NH-47 Salem Main Road,
Valayakaranoor,
Komarapalayam,
Namakkal District 638183. … Petitioner
-versus-
1) The Government of Tamil Nadu
represented by its Secretary,
Rural Development and Panchayat Raj
Department, Fort St. George,
Chennai 600009.
2) Thattankttai Village Panchayat
rep. by its President,
Thattankuttai Village,
Kumarapalayam Taluk,
Namakkal District 638183. … Respondents
The address of the Appellant abovenamed for service of all notices and processes is that of its Counsel M/s. Muthumani Doraisami and Kandhan Duraisami at No.105 Law Chambers, High Court, Chennai 600104.
The addresses for service of the Respondents herein are the same as stated above.
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The Appellant abovenamed begs to prefer this Memorandum of Grounds of Writ Appeal before this Honourable Court against the order of His Lordship Honourable Mr. Justice S.M.Subramaniam dated 19.08.2021 and made in W.P. No. 25014 of 2016 for the following among other–
GROUNDS:
(a) The issue relating to Demand of Surcharge has been decided in a batch of writ petitions way back in 2016 and the same has reached finality since no appeal has been filed. It has been specifically held that there is no enabling provision in Tamil Nadu Panchayat Act for the 2nd Respondent to levy Surcharge on House Tax. The order of the learned Judge in this case is contrary to the earlier order of this Honourable Court.
(b) The contention of the Government Pleader appearing for the Panchayat placing reliance on Explanation II under Schedule I to Tamil Nadu Panchayat Act 1994 for levy of Surcharge on House Tax has already been rejected by this Honourable Court in the batch of writ petitions and specific direction was issued not to levy any Surcharge and they shall await the decision of the Honourable Division Bench of this Honourable Court or the Supreme Court whichever is earlier, where the larger issue as to whether the educational institutions are entitled for the benefit of exemption, is pending consideration,
(c) Final order has been passed restraining the Panchayat from levying any Surcharge in a batch of writ petitions. The same has reached finality. The learned Judge, in W.P. No. 25014 of 2016 has issued general directions to all the District Collectors to collect Property Tax / Surcharge on House Tax. The general direction issued by the
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learned Singe Judge has the effect of overruling the order of co-ordinate bench of this Honourable Court which is not permissible under the law.
(d) The learned Judge failed to see that final order has been passed in a batch of 10 writ petitions way back in 2016. Following the batch several writ petitions have been allowed holding that the panchayat cannot levy Surcharge on House Tax. If the learned Judge is not agreeing with this view, the legal course open to him is to place the matter before the Honourable Chief Justice for referring to a larger Bench.
(e) The learned Judge’s general direction to the entire State with reference to strict collection of Surcharge on House Tax / Property Tax from educational institutions during COVID times is in any event contrary to ground reality in view of force majeure situation. For the last one and half years, the educational institutions are functioning only vide Online system. Several thousands of students are not paying the tution fees to the institution. At the same time the educational institutions are compelled to pay salary for teaching and non-teaching staff apart from other maintenance charges such as electricity, security charges, etc. When such is the ground reality the learned Judge is not justified in issuing strict directions to the Revenue Administration to collect Surcharge / House Tax / Property Tax from all the educational institutions immediately.
(f) The direction issued by the learned Judge to publish the list of Property Tax defaulters / publication of amount of arrears to be collected in the Official Website is not at all warranted during the force majeure situation in view of lock down for several months announced by the Central and State Governments.
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(g) The other reasons given by the learned Judge in support of his decision is incorrect and untenable.
(h) In any event the order of the learned Judge is wrong and is liable to be set aside.
Memo of Valuation
Value of Writ Petition … Incapable
Court Fee paid … Rs.1,000/-
Value of Writ Appeal … Incapable
Court Fee paid … Rs.2,000/-
Dated at Chennai, this day of September 2021.
COUNSEL FOR APPELLANT.
