UNION OF INDIA Vs. COMMISSIONER

JUDGEMENT

(1.) This writ petition is filed by the Union of India represented by its Development Commissioner, Madras Export Processing Zone (for short MEPZ). In the writ petition the challenge is to the notice issued by the first respondent Municipality, dated 6.3.2002 demanding property tax in respect of the building in which the Administrative Office of the Development Commissioner, MEPZ is situated.

(2.) The writ petition was admitted on 24.04.2002. Pending the writ petition, this court granted an interim injunction with a condition that the petitioner pays the tax before revision along with 30% of revised tax. Subsequently, by an order, dated 2.9.2003, the interim injunction granted was made absolute. It was also recorded that the petitioner had complied with the conditional order.

(3.) It is the claim of the writ petitioner that the property tax was levied in respect of the following buildings as set out in paragraph 5 of the affidavit, which is as follows: Sl.No Particulars Assessment No. of Tambaram Municipality 1 SDF-1 Building (Standard Design Factory Building) 1461 2 Jewellery, SDF Building 1462 3 Administrative Office Building 1454 4 Transformer rooms in MEPZ 1444 5 Security Rooms in MEPZ 1445 6 Security Rest Room 1453