DAKSHINA MARA NADAR SANGAM TIRUNELVELI Vs. SECRETARY TO

JUDGEMENT

(1.) HEARD the argument of both sides and perused the records.

(2.) THE petitioner is a registered Society with Registration No.6/1948. A Scheme Decree has also been framed in respect of the Soceity in O.S.No.13/1942 by the sub-ordinate Judge, Tirunelveli. THE petitioner is also claiming that it has been registered as a Public Charitable Trust with the Income Tax Department. THE petitioner owns several urban properties situated in various urban centres and rural areas in Madurai, Tirunelveli and Tuticorin Districts.

(3.) WHEN the State Government notified in the year 1991 the extension of the Act to Thoothukudi and Palani, the Petitioner Association paid Urban Land Tax in respect of properties in Tuticorin and Palani. Subsequently, they made an application dated 18.03.1996 seeking for an exemption from the ULT Act in respect of the properties at Thoothukudi. They also relied upon the order of the Government granting exemption from the ULT Act granted in respect of their properties at Madurai which was granted in terms of G.O.Ms.No.307, Revenue Department dated 15.02.1978.