PRINCIPAL ADIYAMAN COLLEGE OF ENGINEERING Vs. SAMPANGIRAMAIAH

JUDGEMENT

(1.) HEARD both sides.

(2.) THE petitioner in both the Writ Petitions is the Principal Accountant General (Civil Audit), Tamil Nadu and Pondicherry. THEir office is situated at No.361, Anna Salai, Chennai 18. THE building is known as Lekha Pariksha Bhavan.

(3.) THE said provision came to be considered in relation to Local Bodies claiming taxes/service charges from such Central Government Establishments. THE Supreme Court vide its Judgment in UNION OF INDIA AND ANOTHER Vs. RANCHI MUNICIPAL CORPORATION, RANCHI AND OTHERS reported in (1996) 7 SCC 542, after referring to its earlier Judgment in UNION OF INDIA v. PURNA MUNICIPAL COUNCIL reported in (1992) 1 SCC 100, has held as follows: