V LAKSHMIAMMAL Vs. ASSISTANT COMMISSIONER OF ULT

JUDGEMENT

(1.) THIS writ petition has been filed by the petitioner against the order of the second respondent in R. P. No. C1/5729 of 2000, dated 26. 9. 2000 and for a direction forbearing the respondents from assessing, levying or demanding any amount under the provisions of the Tamil Nadu Urban Land Tax Act 1996.

(2.) THE facts-in-brief are as follows: a. The petitioner is in possession and enjoyment of 3. 87 acres and is possessing kist receipts. Subsequent to the introduction of section 7-D of the Tamil Nadu Urban Land Tax Act, for not submitting the return, the first respondent initiated proceedings against one Varalakshmi, though the real and original owner is the petitioner, who was never served with any notice. Thereafter, as the petitioner came to know that the first respondent made an assessment in case No. 282 to 284 for fasli 1401 dated 22. 4. 1997, she obtained certified copies on 13. 1. 2000. Then, the petitioner approached the second respondent for revising the order of assessment in revision Petition No. C1/5729 of 2000. Meanwhile, the third respondent issued a demand notice to the petitioner on 1. 4. 2000. b. The second respondent rejected the revision petition filed by the petitioner by his order dated 26. 9. 2000 on the ground that the petition was filed with a delay of more than three years from the date of assessment.

(3.) AS against the order of the second respondent, the petitioner has come forward with this Writ Petition.