SWABS INDIA P LTD Vs. COMMISSIONER

JUDGEMENT

(1.) Heard Mr.R.Sureshkumar, learned counsel for petitioners, Mr.K.R.Tamilmani, learned counsel for the first respondent, Mr.Velayutham Pichaiya, learned Central Government Standing Counsel appearing for the second respondent and Mr.M.Dhandapani, learned Special Government Pleader appearing for the third respondent.

(2.) In these batch of writ petitions, the common question that arises for consideration is whether the petitioners, who have set up industrial units in the Special Economic Zone (SEZ) known as the Madras Export Processing Zone (for short MEPZ) formed under the Special Economic Zone Act, 2005, can be subjected to levy of property tax under Section 81 of the Tamil Nadu District Municipalities Act by the first respondent Tambaram Municipality? Whether the demand for such Tax is legal? and whether the demand notice issued after revising the property tax is liable to be set aside by this court?

(3.) The facts leading to filing of the present batch of writ petitions are as follows: The Parliament enacted the Special Economic Zones Act, 2005 (Central Act 28 of 2005). Under Section 3, the Central Government is empowered to set up the Special Economic Zones. The objects and reasons for making an enactment is set out in the objects and reasons appended to the Bill, which is as follows: