GUPTA AND CO REP BY ITS PARTNER S K GUPTA Vs. STATE OF TAMIL NADU, REP BY ITS SECRETARY; TAXATION APPEALS COMMITTEE, REP BY CHAIRMAN, PALLAVARAM MUNICIPALITY; COMMISSIONER, PALLAVARAM MUNICIPALITY

JUDGEMENT

(1.) As the prayer sought for in all these Writ Petitions are identical, and the challenge is to identical orders passed by the respondent-Municipality, demanding vacant land tax from the petitioners, these Writ Petitions were heard together, and disposed of by this common order

(2.) For the purpose of disposal of these cases, Writ Petition No.5790 of 2016, is taken as a lead case, and it would suffice to note the facts stated thereunder.

(3.) Mr.Ar.L. Sundaresan, learned Senior Counsel, assisted by Mr.Abishek Jenasenan, learned counsel for petitioners contended that the first ground of challenge is that, on the date of issuing the impugned notices, amended Section 81 (3) (a) of the Act, had came into force, under which, vacant land tax has to be calculated only on square feet basis subject to maximum and minimum rates, and the same ought to have been applied to calculate the vacant land tax due, and not the provisions of the un-amended Section 81 (3) (a) of the Act, existed prior to 01.09.2009, which provided for calculation of vacant land tax based on capital value.