CHENNAI PORT TRUST Vs. SPECIAL COMMISSIONER

JUDGEMENT

(1.) The present Writ Petition has been filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus forbearing the respondents from demanding payment of urban land tax in respect of the lands comprised in 4035/1, 4035/3, 4036/3 and 3870/1 of Tondiarpet Village measuring an extent of 52,248, 23,528, 2,381, 6,579 sq. meters respectively and direct the respondents to refund a sum of Rs.11,29,116/- paid by the petitioner under protest for the period from 01.07.2003 to 30.06.2006.

(2.) It is represented on behalf of the petitioner / Chennai Port Trust that originally one Madras Dock Labour Board, which was in existence till 23.05.2001 was a Tripartite Statutory Body constituted under Section 5A of Dock Workers Regulation of Employment Act, 1948 and the said Board was administering four statutory schemes framed by the Central Government under Section 4 of the said Act. Subsequently, on requisition of the stevedoring employers, who were licenced by Chennai Port Trust to carry on their stevedoring operations at the Chennai Port and Dock, it supplied labour to them from the separate pools of labour administered under the statutory schemes. The said Dock Labour Board was concerned with regulating the employment of dock workers. The Chennai Port Trust was completely functioning under the control of Ministry of Surface Transport and Shipping. Further, the Madras Dock Labour Board was the Central Government and the properties acquired by it during its existence was with the sanction and approval of Central Government and such properties were used for the purposes to which the Central Government sanctioned and approved. Hence the properties of the Madras Dock Labour Board including lands and buildings are that of the Central Government, though they stood in the name of Madras Dock Labour Board. The said lands were acquired through the funds of the Central Government.

(3.) Further, the petitioner / Chennai Port Trust is constituted under the provisions of Major Port Trust Act, 1963 and the Central Government Ministry and Shipping is used to appoint the Chairman of the Port Trust as the Chairman of the erstwhile Madras Dock Labour Board. Also, the entire Port and Dock area is under the control and management of the Chennai Port Trust. It is an admitted fact that Chennai Port Trust is exempted from the provisions of Tamil Nadu Urban Land Tax Act, 1966 under Section 29 of the said Act. As the landed properties of the Chennai Port Trust belong to Central Government, no tax under the said Act could be levied on Chennai Port Trust.