RENUKA DEVI Vs. ASSISTANT COMMISSIONER URBAN LAND TAX

JUDGEMENT

(1.) THE writ petition which was originally numbered as CRP.No:1947 of 2003, was transferred from the file of the Tamil Nadu Land Reforms Special Appellate Tribunal in SRP.No.20 of 2001 on its abolition.

(2.) THE petitioner challenges the order of the Assistant Commissioner of Urban Land Tax, Alandur, dated 16.2.1998. THE said order was issued under Section 9(5) of the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978. It is stated in the order that since the land owner was not residing in the village and his present address was not known to them, Section 7(2) Notice was given by affixing a notice stuck on a pole in the land and therefore, subsequent proceedings could not be sent to him and the same was done only by way of affixture. But, such a procedure is not contemplated neither under the Act, nor under the Rules made thereunder.