ORDER : [Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the 2nd respondent in proceedings Na.Ka.No.538/2017/A1 dated 14.09.2017 quash the same consequently direct the 2nd respondent to adjust the petitioner's payment of Rs.42,20,505/- which is already paid as Property Tax for building approval charges as per the 2nd respondent's notice dated 07.12.2017, exempt the petitioner from paying Property Tax as per the demand notice dated 18.08.2017 issued by the 2nd respondent to the petitioner.] The petitioner has challenged the impugned order seeking to demand property tax from the petitioner for the period commencing from 2017-2018. Earlier the petitioner had itself opted to pay property tax and had approached the respondents to assess the property. Payments were made by the petitioner ignoring the exemption that was available to the petitioner under Section 83(1) (c) of the Tamil Nadu District Municipalities Act, 1920 (herein after referred to as the TNDM Act, 1920). 2. In this writ petition, the petitioner has challenged the levy saying that there is no estoppel in law merely because the petitioner opted to pay property tax voluntarily for the earlier period. It is therefore submitted that the petitioner cannot be compelled to pay property tax in view of the exemption under Section 83(1) (c) of the aforesaid act. 3. In this context, the learned counsel for the petitioner placed reliance on the decision of the Division Bench of this Court in a batch of Writ Petitions in W.A.No.2080 of 2003, vide order dated 07.01.2008 in Sriram Educational Trust Vs. The President, Thiruvallur Taluk & District. 4. The learned counsel for the petitioner submits that when the said order was passed, the Court was faced with 2 conflicting view of this Court in Kamaraj College of Engineering and Technology, Managing Board, Rep by its Secretary, Virudhunagar Vs. President, K.Vellakulam Panchayat, Madurai District, (2006) 3 MLJ 1068 and another decision in W.P.No.48068 of 2002 in order dated 30.04.2013. The decision rendered in Kamaraj College of Engineering and Technology, Managing Board, Rep. by its Secretary, Virudhunagar Vs. President, K. Vellakulam Panchayat, Madurai District was preferred. There, the question that fell for consideration was exemption under Rule 15(C) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999. 5. The decision rendered in Kamaraj College of Engineering and Technology, Managing Board, Rep. by its Secretary, Virudhunagar Vs. President, K. Vellakulam Panchayat, Madurai District was preferred. There, the question that fell for consideration was exemption under Rule 15(C) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999. 5. The Court after considering the law on the subject and after referring to Section 83 of the TNDM Act, 1920 concluded that Educational Institutions were entitled to exempt from payment of property tax if the dominant object or use of the building was for educational purpose alone. It was held that there are no words of restrictions attached to the provision dealing with educational purposes. The Court thus confirmed the view taken by the learned Single Judge of this Court in Kamaraj College of Engineering and Technology, Managing Board, Rep. by its Secretary, Virudhunagar Vs. President, K.Vellakulam Panchayat, Madurai District, (2006) 3 MLJ 1068. 6. Defending the impugned order, seeking to collect tax, the learned counsel for the respondents/revenue submits that the petitioner had voluntarily paid property tax knowfully well that the petitioner was liable to pay property tax and therefore the petitioner was not entitled to exemption. 7. The learned counsel for the respondents/revenue further submits that even as per Section 83(1) (c) read with proviso the explanation, exemption cannot be granted to the petitioner as the petitioner was not a charitable institution and therefore the writ petition was liable to be dismissed. The learned counsel for the respondents/revenue further submitted that Section 83(1) (c) of the TNDM Act, 1920 was amended in the year 2018 and the vires of the amendment came to be challenged in a batch of writ petitions before this Court. It is submitted that the batch came to be disposed by an order dated 13.09.2019 in W.P.No.18008 of 2018 whereby constitutional validity of the amendment was upheld. 8. The learned counsel for the respondents/revenue draws my attention in Para (2) of the Counter which reads as under:- “2. ..... It is submitted that the batch came to be disposed by an order dated 13.09.2019 in W.P.No.18008 of 2018 whereby constitutional validity of the amendment was upheld. 8. The learned counsel for the respondents/revenue draws my attention in Para (2) of the Counter which reads as under:- “2. ..... as per Section 83 of the Tamilnadu District Municipalities Act, 1920, the levy of property tax is exempted for the building used for Educational purpose including hostels attached thereto and places used for the Charitable purpose of sheltering the destitute or animals and orphanages homes and schools for the deaf and dumb asylum for the aged and fallen women and such similar institutions which run purely on philanthropic lines as are approved by the counsel. Actual fact is, this petitioner's institution is not comes under this section, since the aforesaid institution is collected fee structure from the student and the petitioner suppressed the explanation clause in Section 83 of The Tamilnadu Municipality Act, 1920. The explanation clause in Section 83 read as “Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses”. And “The exemption granted under this section shall not extend to residential quarters attached to schools and colleges not being hostels or to residential quarters attached to hospitals, dispensaries and libraries”. Hence the petitioner institution is not exempted from levying property tax. As per the amended act of Section 83 of The Tamilnadu District Municipality Act, 1920, “the building used for educational purpose by the Government aided institutions for conducting self-financing courses shall be subject to levy of property tax” the same also published in the Tamilnadu Government Gazette, Part-IV-Section 2, Tamilnadu Acts and Ordinances dated 25 the January 2018 in paged No.20. Hence the petitioner claiming exemption from the property tax is untenable and it is not sustain either in law or on facts.” 9. I have considered the arguments advanced by the learned counsel for the petitioner and the respondents. 10. The exemption under Section 83(1) (c) of the aforesaid Act, is pari materia with Rule 15(C) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 which was decided in Sriram Educational Trust Vs. I have considered the arguments advanced by the learned counsel for the petitioner and the respondents. 10. The exemption under Section 83(1) (c) of the aforesaid Act, is pari materia with Rule 15(C) of the Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999 which was decided in Sriram Educational Trust Vs. The President, Thiruvallur Taluk & District. For an easy understanding with the dispute, the respective provisions are reproduced as they stood before the amendment in the year 2018. Section 83(1) (c) of the TNDM Act, 1920 Rule 15(C) of the TNVP Rules, 1999 The following buildings and lands shall be exempt from the property tax:- (a) ..... (b)..... (c) Buildings used for educational purpose including hostels attached thereto, public buildings and places for the charitable purpose of sheltering the destitute or animals, and libraries and playgrounds which are open to the public; Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses Explanation - The exemption granted under this section shall not extend to residential quarters attached to schools and colleges not being hostels or to residential quarters attached to hospitals, dispensaries and libraries. Exemption of specified classes of houses from house tax – The following buildings shall, if they fall within the meaning of house as defined in the Act, be exempt from the house tax - (c) buildings used for educational purposes including hostels and libraries which are open tot he public and public buildings used for charitable purpose of sheltering the destitutes or animals. (d) to (k) ..... Provided that nothing contained in clauses (a) and (c) shall be deemed to exempt from house-tax, if any building for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses: Provided further that educational institution (nor commercial in nature) exempted from levy of house-tax, immediately before the commencement of the Act shall continue to be exempted under the said Act. Explanation – The exemption granted under this rule shall not be extend to residential quarters attached to schools or colleges not being the hostels or residential quarters attached to hospitals, dispensaries and libraries. 11. Explanation – The exemption granted under this rule shall not be extend to residential quarters attached to schools or colleges not being the hostels or residential quarters attached to hospitals, dispensaries and libraries. 11. The amendment to the provision in the year 2018, which came to be challenged in W.P. No. 18008 of 2018, which was disposed by an order dated 13.09.2019. 12. From a reading of another amended provision, it is evident that buildings and lands used for Educational Purposes including hostels attached thereto, public buildings and places for the charitable purpose of sheltering the destitute or animals, and libraries and playgrounds which are open to the public were exempted from tax. 13. The expression used in unamended Section 83 (1) (c) is buildings used for educational purposes including hostels. In exemption also applies to hostels attached thereto, public buildings and places for the charitable purpose of sheltering the destitute or animals, and libraries and playgrounds which are open to the public. It is of very wide purport. Thus, all buildings used for educational purposes including hostels attached that to are exempted from property tax. 14. That apart, public places and places used for the charitable purposes of sheltering the destitute or animals, and libraries and playgrounds which are open to the public are also exempted. As per explanation, only in the case of building or land on which rent is payable by a person or person using the same for the purpose of persons is referred in clause (a), (b) and (c), there is no exemption. The explanation which has been extracted above also will not apply to the building which are primarily used for imparting education. In this case, there is no dispute that the petitioner is the college imparting education. 15. That being the case, the question of levying property tax on the petitioner merely because the petitioner has paid property tax in the past, cannot mean that the petitioner is liable to pay property tax during the Assessment Year 2017-2018. 16. The fact that the subsequent amendment has been made in the year 2018 also indicates that after the amendment the petitioner may have been liable to pay tax thereafter, i.e., from the date of the amendment. 16. The fact that the subsequent amendment has been made in the year 2018 also indicates that after the amendment the petitioner may have been liable to pay tax thereafter, i.e., from the date of the amendment. Since the amendment to the Act is not restrospective in nature, there cannot be any demand for payment of property tax from the petitioner for the period prior to the amendment. 17. The writ petition filed by the petitioner stands allowed for the period up to the period prior to the amendment to Section 83 (1) (c) of the TMDM Act, 1920. No costs. Consequently, connected writ miscellaneous petition is closed.