NATIONAL ENGINEERING COMPANY MADRAS PVT LTD Vs. SPECIAL COMMISSIONER AND COMMISSIONER OF LAND REFORMS CHEPAUK

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.

(2.) IT has been stated that the petitioner Company is the owner of certain lands in Mannur Village which have been assessed for Urban land tax, vide ULT.Case Nos.7A TO 7E of 1401, dated 29.3.1993. The net tax amount levied is Rs.12,778/-. The petitioner had filed a revision before the first respondent challenging the order of assessment and the demand made by the third respondent. By an order, dated 13.12.2000, the first respondent had rejected the revision. Therefore, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India.

(3.) IT has also been stated that the second respondent had allowed the concession of 25% to the petitioner Company, which is a small scale industrial unit, instead of the concession of 50% that should have been allowed, as per the Government instructions. However, the petitioner Company had paid a sum of Rs.38,000/- towards the urban land tax, after the order of assessment had been passed by the second respondent. In such circumstances, the order of assessment passed by the second respondent requires necessary revision.