N.SUNDARABABU Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS order shall dispose of writ petitions W.P.Nos.43112 and 45386 of 2002, 21917, 32648, 32687, 34817 of 2003, 34480 of 2005, 15270 of 2007 and 16279 of 2008, as common questions of law and facts are involved in all the writ petitions.

(2.) FOR the sake of brevity, facts have been taken from W.P.No.43112 of 2002.

(3.) TMT .Santhosh Bai sold 1 acre and 44 = cents out of this land to the petitioner vide sale deed dated 10.07.1997, registered vide Document No.3255 of 1997. The remaining portion of land was left for pathway. The petitioner took possession of the land immediately and patta was also issued in the name of the petitioner and entry also made in Adangal. The petitioner, thereafter also, continuously paid urban land tax till July, 2000. The stand of the petitioner is, that imposition of urban land tax on this land was illegal, as it was an agricultural land, therefore, it was contrary to the provisions of Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978.