ARULMIGU MARUNDEESWARAR THIRUKOIL Vs. COMMISSIONER OF LAND REFORMS

JUDGEMENT

(1.) The petitioner is the Arulmigu Marundeeswarar Thirukoil at Thiruvanmiyur (referred to hereinafter as ..temple..) and the challenge is to proceedings of the Commissioner of Land Reforms, dtd. 11/3/2019. The petitioner is a public religious temple of great antiquity. The deity, Marundeeswarar owns several properties at Thiruvanmiyur, Pallavakkam, Neelankarai and North Chennai that have been endowed unto the temple over the centuries.

(2.) The petitioner claims that the income derived from the letting out of the lands has been utilized fully for the purposes of the temple. There is no dispute in regard to the ownership of the lands insofar as they form part of the Statutory Property Register that has been maintained by the Hindu Religious and Charitable Endowments Department which oversees the administration and management of the temple.

(3.) The management of the temple is as per the scheme that was formulated on 22/9/1969. The petitioner, in the belief that it is entitled to an exemption in terms of the provisions of the Tamil Nadu Urban Land Tax Act, 1966 (referred to hereinafter as ..Act..) from remittance of Urban Land Tax (in short ..ULT..) made a representation to the 1st respondent/the Commissioner of Land Reforms (R1/CLR) on 9/2/2005 seeking such exemption.