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Heard both sides.

2.The petitioner is the Managing Trustee of Merit Educational Charitable Trust cum Principal of Merit Matriculation School, Ambasamudram, Tirunelveli District. It is an unaided educational institution run by the said Trust and the Matriculation school is imparting education to 200 students studying in that school. The school has constructed buildings namely Block A to E and Door No.1 was allotted to the buildings and the respondent Municipality issued demand notice and the said notification, dated 05.10.2007 was issued for collecting the property tax for buildings owned by the petitioner's Institution and the same is challenged in this writ petition.