G VENKATASWAMI NAIDU KASTHURISWAMI NAIDU TRUST NO 53 BHASYAKARA ROAD R S PURAM COIMBATORE Vs. LAND COMMISSIONER CHEPAUK CHENNAI 600 005

JUDGEMENT

(1.) THE order issued by the second respondent, the District revenue Officer-cum-Tamil Nadu Urban Land Tax Tribunal, Coimbatore dated 11. 02. 2000, confirming the order of the third respondent, the Assistant commissioner of Urban Land Tax, Coimbatore, dated 22. 01. 1996, was challenged by the petitioner on the ground that the petitioner being a charitable trust running school is entitled for exemption from the provisions of the Tamil Nadu urban Land Tax Act. As against the order of assessment passed by the third respondent under the Tamil Nadu Urban Land Tax Act (in short, "the Act"), the petitioner filed appeals before the Tribunal in C. M. A. Nos. 158 and 159 of 1992. THE matter was remanded back to the assessing authority to consider the objections raised by the petitioner. It is the case of the petitioner that after the remand, the Assistant Commissioner without considering the objections passed orders holding that the petitioner is liable to pay urban land tax for fasli 1401 in his proceedings dated 22. 01. 1996. As against that the said order the petitioner preferred an appeal before the Tribunal and the same also came to be dismissed and thereafter, the revision filed before the Special commissioner, Land Reforms was also rejected. In these circumstances, the writ petition came to be filed.

(2.) THE learned single Judge while disposing of the writ petition and having found that the petitioner has not even submitted its returns as mandatorily required under Section 7d of the said Act has held that the petitioner should be given another opportunity to decide the claim for exemption as per Section 29-D of the Act and in view of the said finding, directed the petitioner to deposit 50% of the amount of Rs. 18,414/- directing that on such payment the impugned order of the Assistant Commissioner dated 22. 01. 1996 will be set aside and the Assistant Commissioner was directed to conduct fresh enquiry and pass orders. It is as against the said order of the learned single Judge, the present appeal is filed.