P. V. PALANISAMY Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The petitioner challenges a demand notice dtd. 2/1/2015 and seeks refund of a sum of Rs.2,14,000.00 deposited by the petitioner earlier.

(2.) The petitioner states that his father, Velu Pillai, his brother Vaithiya Pillai, Kothai Ammal, Vyapuri and Venkatachalam and the petitioner were jointly carrying on fertilizer business. In relation thereto, they purchased a total extent of 1 acre and 25 3/4 cents of punja lands. A joint patta was issued in the names of the above mentioned six persons under Town Survey Nos.27 and 28.

(3.) The petitioner states that the above mentioned property was divided into six equal portions as between the above mentioned six persons under partition deed dtd. 18/6/1990. In spite of such partition, the petitioner states that the entire extent of 1 acre and 25 3/4 cents is being assessed as a single assessment. Therefore, the petitioner filed an appeal before the Tribunal constituted under Urban Land Tax Act. By order dtd. 14/8/2012, the petitioner was directed to produce the partition deed and seek sub-division of the property from the Tahsildar, Dindigul.