V RAMALINGAM, S/O VELUCHAMY CHETTIAR Vs. SPECIAL COMMISSIONER AND COMMISSIONER OF LAND REFORMS, DISTRICT REVENUE OFFICER AND SPECIAL TAHSILDAR URBAN LAND TAX

JUDGEMENT

(1.) The Petitioner is aggrieved by the order passed by the Special Commissioner and Commissioner of Land Reforms, Chepauk, Chennai, vide which the Revision filed by the Petitioner was partly allowed, and the case remanded back to the Assistant Commissioner, for revising the assessment order, after deducting the lands sold before the commencement of the Act.

(2.) Though writ against the remand order is not competent, but in view of the fact that while remanding the case, the learned Special Commissioner and Commissioner of Land Reforms, Chennai only partly allowed the revision petition. The necessity has therefore arisen to go into the merit of the contentions.

(3.) The Petitioner owns 18 grounds 1708 sq.ft. of land in T.S. No. 7/2 Bk.34 of Sivagiripatti of Palani Town. The Special Tahsildar (ULT), issued Notice in Form 4C to the Urban land owner and passed assessment order, levying Urban Land Tax of Rs. 13,278/-(Rupees Thirteen Thousand Two Hundred and Seventy Eight only) per fasli.