MANAGEMENT OF VELLORE DISTRICT CENTRAL CO-OPERATIVE BANK LTD Vs. SPECIAL COMMISSIONER & COMMISSIONER OF LAND REFORMS

JUDGEMENT

(1.) Heard Mrs. G. Thilakavathi, the learned Senior Counsel appearing for Mr. R. Gopinath, the learned counsel for the petitioner and Mrs.G.Dhana Madhri, the learned Government Advocate for the respondents.

(2.) The petitioner has filed this Writ Petition, challenging the order passed by the first respondent, dated 101.2004, rejecting the Revision Petition filed by the petitioner, in which, the petitioner challenged the order passed by the second respondent, dated 27.09.2001. The second respondent, by the said order, dismissed the Appeal Petition filed by the petitioner, challenging the order passed by the third respondent, levying urban land tax on the land owned by the petitioner.

(3.) The petitioner is the Management of the Vellore District Central Co-operative Bank Limited, Vellore. The challenge to the impugned proceedings are broadly on two grounds, viz., i) that the determination of market value, in respect of the property, in question, has not been determined in accordance with Section 10 of the Tamil Nadu Urban Land Tax Act, 1966 (hereinafter, referred to as the Act) and ii) the land, in question, not only houses the building of the petitioner's Co-operative Society, but, there are two other Co-operative Societies, in the same campus, and the total extent is about 98 acres, a part of which, has been sold to two other Co-operative Societies, and it is an open area, put to use by the public, and there is also a link road, and the petitioner is entitled for being exempted from payment of urban land tax, in the light of Section 29 (g) of the Act.