VIRUDHUNAGAR HINDU NADARKALUKKU PATHIAMANA SENTHILKUMARA NADAR UYARTHARA KALLURI PARIPALANA SABAI Vs. STATE OF TAMIL NADU, REP. BY ITS SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, FORT ST. GEORGE AND OTHERS

JUDGEMENT

(1.) Heard Mr. S.S. Mathivanan, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate for the respondents.

(2.) The petitioner has filed this writ petition challenging the order passed by the first respondent rejecting the petitioner's claim for exemption in respect of the lands owned by the petitioner in Survey Nos.2909 and 2914 (Meelavittan Village), Survey Nos.2461/1 and 2462/1 (Tuticorin Village). The petitioner's case is that the petitioner 'Sabai' was formed in the year 1948 with main objects viz., to administer and maintain a college; to establish new institutions for imparting education in engineering, agriculture, textile etc.; to open educational institutions for women; and to develop activities for the public in general. The petitioner was registered under the Societies Registration Act, 1860 in the year 1948 vide Registration No. 9/1948 and also registered as a charitable trust under section 12 (a) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). The petitioner has also been granted income tax exemption under Section 80G of the Act.

(3.) The Government of Tamil Nadu, vide G.O.Ms. No. 2000, Home, dated 16.08.1976, granted exemption from the provisions of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, in respect of the buildings owned by the petitioner and other similar placed persons. The property at Tuticorin, lying within the urban land limits was gifted to the petitioner towards the endowments insisted by the University of Madras in August 1948. Thiru S.T.Sankara Nadar Educational Trust donated this property to the petitioner by virtue of a registered Gift Deed dated 12.10.1949, registered as Document No. 1558/1949. It is the petitioner's case that the income derived from the said urban land is used for charitable purpose of imparting collegiate education and other objects of the trust for which it was established and therefore, the petitioner applied for exemption under Section 27(1) of the Urban Land Tax Act (in short "ULT Act") by application dated 23.05.1974.