T AZIZUDDIN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Heard Mr.K.S.Narayanan, learned counsel for the petitioners and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents.

(2.) The petitioner is aggrieved by the order passed by the second respondent dated 23.02004, by which the second respondent dismissed the revision petition filed by the petitioner, challenging the orders passed by the first respondent dated 31.12002 levying of Urban Land Tax on a property which devolved upon the petitioners being legal heirs of late M.L.Mahboob bi. It may not necessary for this Court to refer to the earlier proceedings which had taken place and suffice to note the order passed by in W.P.No.19315 of 2000, which was filed by the petitioner, challenging the order passed by the revisional authority dated 24.12001.

(3.) The Court, after taking into consideration, the submissions made on behalf of the petitioners, disposed of the said writ petition by directing the first respondent herein to advert to the legal question about the very liability of the petitioners to get themselves assessed under the Urban Land Tax Act, subsequent to the demise of late Mahboob Bi. Pursuant to which, the petitioners acquired their right to own the land in question. There was a specific direction to the first respondent to take into consideration, whatever legal submissions that may be made at the instance of the petitioners while determining the said question. Till the date, final orders are passed by the first respondent and the assessment is made, it was made clear that the question of payment of tax does not arise.