THANTHI TRUST Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The petitioner is the Thanthi Trust created under a Deed of Trust dated 01.03.1954 modified vide supplemental deed dated 28.06.1961, a Public Charitable Trust holding a registration under Section 12A(a) of the Income Tax Act, 1961. Its objects are as follows:

(2.) The crux of the Writ Petition is an exemption sought by the petitioner in terms of provisions of the Tamil Nadu Urban Land Tax Act, 1966 (in short 'Act').

(3.) The petitioner sought exemption from the levy of urban land tax vide Application dated 09.12.1994 filed before the Secretary, Revenue Department, Government of Tamil Nadu. Admittedly, this petition was filed in terms of Section 27 of the Act. Pending disposal of the petition, the Secretary to Government had, vide order dated 05.04.1995 stayed the collection of urban land tax for the various properties held by the petitioner Trust. On 06.03.2000, the Application of the petitioner in terms of Section 27(1) was rejected. The primary ground for rejection was that the petitioner had the capacity to remit taxes which disentitled it for the exemption sought. The operative portion of the order is as follows: ...[VARNACULAR TEXT UMITTED]...