SHANTHARAM Vs. SPECIAL COMMISSIONER AND COMMISSIONER

JUDGEMENT

(1.) THE Petitioner seeks for a Writ of Certiorarified to call for the orders of the first Respondent dated 16. 11. 2000, confirming the Urban Land Tax Assessment, Demand Notice issued by the third Respondent and quash the same.

(2.) FOR the Fasli year 1391 to 1410, under Section 14 of the Tamil Nadu Urban Land Tax, [for short, 'the Act'], Tax was determined at Rs. 1,68,520/-, payable by the Petitioner in Assessment No. 1338/91 and 1339/91 relating to S. Nos. 1015 and 1016 of Kulavanigarpuram Village, Palayamkottai, Thirunelveli District. Demand of Urban Land Tax was issued under Form 6 Notice, on 25. 09. 2000, calling upon the Petitioner to pay Rs. 1,68,520/ -.

(3.) CHALLENGING the Demand Notice, the Petitioner had preferred revision Petition before the first Respondent. Confirming the Demand Notice, the first Respondent has rejected the Revision Petition by the impugned order. However in the impugned order, the Petitioner was advised to take recourse under Section 19 (5) of the Act and file an application with necessary details, so that future Tax Liability could be avoided. It was observed that the order of the Assistant Commissioner under Section 19 (5) shall have prospective application from the Fasli in which the Section 19 (5) application is filed.