R SHIVAKUMAR Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE Petitioner seeks to issue a Writ of Certiorari to quash the Orders of the first respondent rejecting the revision confirming the assessment of Urban Land Tax.

(2.) THE averments as stated in the affidavit are as follows:- THE Petitioners are the joint owners of vacant agricultural lands in Survey No. 103 situate in Pallavaram Village to an extent of 3.38 acres. THE lands are wet agricultural lands but has become uncultivable due to leather factories situated around. THE Petitioners have received a demand notice dated 17.10.1998 calling upon the Petitioners' father to pay a sum of Rs.1,10,268/- as Urban Land Tax to be paid for fasli years 1401 to 1408. THE Petitioners filed a revision before the Second Respondent stating that no notice of assessment for the previous years has been served upon them and that they are not liable to pay any amount since the lands are agricultural lands. After calling for an enquiry, the Second Respondent dismissed the revision preferred by the Petitioners and confirmed the assessment of Urban Land Tax which is challenged in this Writ Petition.

(3.) IN the result, the Writ Petition is allowed. The impugned order and the demand notice in Rc/28932/98/C2, dated 26.12.2000 are quashed. The respondents are directed to serve fresh notice as contemplated under the Provisions of Law and afford an opportunity to the Petitioners and then proceed with the matter afresh in the light of the provisions of Law. No costs.