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Madras High Court

The Treasurer/Property Officer vs The Commissioner on 9 December, 2022

                                                         W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                  DATED : 09.12.2022

                                                        CORAM

                              THE HONOURABLE MR.JUSTICE K.KUMARESH BABU

                                  W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014
                                                          and
                                            M.P.(MD).Nos.1, 1 & 1 of 2014

                     W.P(MD)No.2150 of 2013:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad
                     162, East Veli Street,
                     Madurai.                                                            ... Petitioner
                                                          Vs.

                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                            .. Respondent
                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated 19.11.2012 the assessment No.353032,
                     Zone 3, Ward WD 074, Door No.120/2, East Veli Street (121-130) and
                     quash the same further forbearing the respondent from demanding property
                     tax in respect of petitioner Dental College, Hospital and Hostel situated at
                     East Veli Street, Madurai.


                     _________
                     Page 1 of 10


https://www.mhc.tn.gov.in/judis
                                                        W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014




                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                       *****

                     W.P(MD)No.2151 of 2013:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad
                     162, East Veli Street,
                     Madurai.                                                           ... Petitioner

                                                         Vs.
                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                           .. Respondent
                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated 19.11.2012 the assessment No.353033,
                     Zone 3, Ward WD 069, Door No.121B/1, East Veli Street (121-130) and
                     quash the same further forbearing the respondent from demanding property
                     tax in respect of petitioner Dental College, Hospital and Hostel situated at
                     East Veli Street, Madurai.
                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                       *****

                     _________
                     Page 2 of 10


https://www.mhc.tn.gov.in/judis
                                                        W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014

                     W.P(MD)No.2152 of 2013:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad
                     162, East Veli Street,
                     Madurai.                                                           ... Petitioner

                                                         Vs.

                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                           ... Respondent

                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated 19.11.2012 the assessment No.353034,
                     Zone 3, Ward WD 069, Door No.121A/1, East Veli Street (121-130) and
                     quash the same further forbearing the respondent from demanding property
                     tax in respect of petitioner Dental College, Hospital and Hostel situated at
                     East Veli Street, Madurai.
                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                       *****
                     W.P(MD)No.2153 of 2013:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad

                     _________
                     Page 3 of 10


https://www.mhc.tn.gov.in/judis
                                                        W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014

                     162, East Veli Street,
                     Madurai.                                                           ... Petitioner

                                                         Vs.

                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                           .. Respondent

                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated 19.11.2012 the assessment No.353035,
                     Zone 3, Ward WD 069, Door No.121A/3, East Veli Street (121-130) and
                     quash the same further forbearing the respondent from demanding property
                     tax in respect of petitioner Dental College, Hospital and Hostel situated at
                     East Veli Street, Madurai.


                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                      *****




                     _________
                     Page 4 of 10


https://www.mhc.tn.gov.in/judis
                                                       W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014

                     W.P(MD)No.562 of 2014:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad
                     162, East Veli Street,
                     Madurai.                                                          ... Petitioner

                                                        Vs.

                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                          .. Respondent

                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated Nil the assessment No.353034, Zone 3,
                     Ward WD 069, Door No.121A/1, East Veli Street (121-130) and quash the
                     same further forbearing the respondent from demanding property tax in
                     respect of petitioner Dental College, Hospital and Hostel situated at East
                     Veli Street, Madurai.


                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                       *****




                     _________
                     Page 5 of 10


https://www.mhc.tn.gov.in/judis
                                                       W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014

                     W.P(MD)No.563 of 2014:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad
                     162, East Veli Street,
                     Madurai.                                                          ... Petitioner

                                                        Vs.

                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                          .. Respondent

                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated Nil the assessment No.353033, Zone 3,
                     Ward WD 069, Door No.121B/1, East Veli Street (121-130) and quash the
                     same further forbearing the respondent from demanding property tax in
                     respect of petitioner Dental College, Hospital and Hostel situated at East
                     Veli Street, Madurai.


                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                       *****




                     _________
                     Page 6 of 10


https://www.mhc.tn.gov.in/judis
                                                       W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014

                     W.P(MD)No.564 of 2014:

                     The Treasurer/Property Officer,
                     CSI Trust Association,
                     Diocese of Madurai Ramnad
                     162, East Veli Street,
                     Madurai.                                                          ... Petitioner

                                                        Vs.

                     The Commissioner,
                     Madurai Corporation,
                     Madurai.                                                          .. Respondent

                     PRAYER : Petition filed under Article 226 of the Constitution of India
                     praying for issuance of Writ of Certiorarified Mandamus, calling for the
                     records of the respondent dated Nil the assessment No.353035, Zone 3,
                     Ward WD 069, Door No.121A/3, East Veli Street (121-130) and quash the
                     same further forbearing the respondent from demanding property tax in
                     respect of petitioner Dental College, Hospital and Hostel situated at East
                     Veli Street, Madurai.


                                  For Petitioner   :Mr.K.Govindarajan
                                  For Respondent   :Mr.R.Murali
                                                    Standing Counsel

                                                       *****




                     _________
                     Page 7 of 10


https://www.mhc.tn.gov.in/judis
                                                           W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014



                                                   COMMON ORDER


The writ petitioner being an Educational Institution has filed these writ petitions, challenging the demand notice of property tax in respect of its Dental College, Hospital and Hostel situated at East Veli Street, Madurai.

2.The issue involved in these writ petitions is no longer res integra and it is covered by the decision of the Division Bench of this Court dated 13.09.2019 passed in W.P.Nos.18008 of 2018 etc., batch.

3.In view of the same, these writ petitions are dismissed. No costs.

Consequently, connected miscellaneous petitions are also closed.

09.12.2022 Index : Yes / No Speaking Order/Non Speaking Order sbn _________ Page 8 of 10 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014 To The Commissioner, Madurai Corporation, Madurai.

_________ Page 9 of 10 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014 K.KUMARESH BABU, J.

sbn W.P.(MD)Nos.2150 to 2153 of 2013 & 562 to 564 of 2014 and M.P.(MD).Nos.1, 1 & 1 of 2014 09.12.2022 _________ Page 10 of 10 https://www.mhc.tn.gov.in/judis