MADRAS CLUB REP., BY ITS HONRY SECRETARY Vs. STATE OF TAMILNADU REP., BY COMMISSIONER AND SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, MADRAS,

JUDGEMENT

(1.) Writ petition is filed to issue a writ of certiorarified mandamus calling for the records comprised in the proceedings of the third respondent undated in C.No.102/ Bk -86/Myl/91 seeking to collect urban land tax for faslis 1401,1402 and 1403 and of the order of the second respondent dated 28.9.1994, to quash the proceedings and forbearing the respondents from levying or collecting urban land tax from the petitioner.

(2.) In the affidavit, it is stated that the petitioner is a Club registered under the Societies Registration Act, which has been in existence for over 150 years. The first respondent by G.O.Ms.No.2566 Revenue dated 26.11.1977 granted exemption to the petitioner from payment of urban land tax by 50% with effect from fasli year 1382. The petitioner being aggrieved against the order of the competent authority -Assistant Commissioner of Urban Land Tax in his proceedings dated 21.12.1982, preferred appeal to the Commissioner of Land Reforms and by order dated 25.1.1983, the commissioner was pleased to stay the collection of urban land tax under the provisions of the Tamilnadu Urban Land (Ceiling and Regulation) Act. By order dated 9.8.1994, the Special Commissioner and Commissioner of Land Reforms stayed the collection of urban land tax from the petitioner. While so, the petitioner had received undated notice of demand from the second respondent for the payment of urban land tax for the faslis 1401 to 1403 by the petitioner for a total sum of Rs.10,48,677/ - and a deduction of a sum of Rs.64,512/ - was made in respect of the amounts already paid and net demand was raised at Rs.9,84,165/ -. The petitioner had not been put on notice about such revision and the revision was also contrary to the earlier orders including G.O.Ms.No.578 Revenue dated 20.5.1992 wherein it is ordered that where the revised urban land tax levied based on the market value as on 1.7.1981 exceeds 5 times that of the tax already levied based on the market value as on 1.7.1971, then the revised urban land tax shall be limited to five times that of the existing tax levied on the urban land on the market value as on 1.7.1971. The demand has been made without following the requirements of law and without being a proper assessment under Ss. 10 and 11 of the Act and without the petitioner having been informed about it by prior order under Sec. 12 of the Act. The petitioner invoked the provisions of Sec. 30 of the Act and moved to the second respondent, but the second respondent passed an order that pending disposal of the revision, the petitioner should pay a sum of Rs.1,61,280 per fasli. Thereafter by order dated 23.11.1994 of the third respondent directing the petitioner to pay a sum of Rs.4,83,840/ - within 7 days from the date of the receipt of the notice. Therefore, the order of demand is invalid and it is not in accordance with law and therefore, liable to be set aside and the order passed in revision by the second respondent also is liable to be set aside.

(3.) No counter has been filed.