BHARATHI M PILLAI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN these writ petitions the petitioners have sought the issue of a writ of declaration from this Court declaring the Tamil Nadu Urban Land Tax Act, 1966 as amended by Tamil Nadu Act 30 of 1971, 14 of 1973 and 49 of 1975 to be unconstitutional and void.

(2.) THE urban lands involved in Writ Petition No.4397 of 1978 are town survey Nos.108/2 and 108/3 measuring 11 grounds and 1826 sq.ft. comprised in Door No.127, Lloyds Raod, Madras and the same has been originally assessed under the Tamil Nadu Urban Land Tax Act, 1966, hereinafter referred to as the Act at the rate of Rs.1,366-.50 per year. On 22nd November, 1977, a notice was issued by the Assistant Commissioner of Urban Land Tax tentatively fixing the market value per ground in regard to that property at Rs.42,000. After considering the objections of the owner, the value has been fixed at Rs.28,000 per ground as on 1st July, 1973 and subsequently the Urban Land Tax Officer has issued a demand in 1978 calling upon the petitioner to pay the urban land tax at the rate of Rs.1,999 per fasli for the years 1385 to 1387. At that stage the petitioner has come forward with the writ petition seeking relief of declaration that the said Act is unconstitutional and void.

(3.) SUBJECT to the other provisions contained in this Act, there shall be levied and collected for every fasli year commencing from the date of commencement of this Act, a tax on each urban land (hereinafter referred to as the urban land tax) from the owner of such urban land (at the rate specified in the schedule.