SREE MEENAKSHI MILLS LTD., MADURAI Vs. THE SPECIAL TRIBUNAL FOR URBAN LAND TAX APPEALS, MADURAI & ANOTHER

JUDGEMENT

(1.) These writ petitions have been filed by Sree Meenakshi Mills Ltd., Madurai against the Special Tribunal for Urban Land Tax Appeals, Madurai, and the Assistant Commissioner, Urban Land Tax, Madurai West, Madurai under Art. 226 of the Constitution of India. W.P. No. 2380 of 1977 is for the issue of a writ of certiorari or any other appropriate writ or order calling for the records of the first respondent relating to his order dated 12.11.1976 made in ULTA No. 381 of 1973 and quashing that order. W.P. No. 2381 of 1977 has been filed for the issue of a writ of certiorari or any other appropriate writ of order calling for the records of the first respondent relating to his order dated 12.11.1976 made in ULTA No. 177 of 1974 and quashing that order. W.P. Nos. 2382 and 2383 of 1977 have been filed for the issue of writs of certiorari or any other writs or orders calling for the records of the first respondent relating to his orders dated 12.11.1976 made in ULTA Nos. 61 of 1975 and 417 Of 1973 respectively and quashing those orders. The properties and parties involved in all the four writ petitions are the same. The petitioners are owners of S. Nos. 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 and 2026 in Block No 26; S. No. 2061 in Block No. 28,and S. Nos. 2062, 2064, 2141, 2187 and 2190 in Block No. 29. The total extent of these lands, which are all situate within the limits of Madurai Corporation, is 857 grounds 1756 sq.ft. These four writ petitions concern urban land tax relating to faslis 1381 to 1384. W.P. No. 2380 of 1977 relates to the order of assessment dated 31.5.1973 of the Assistant Commissioner of Urban Land Tax, the second respondent, for fasli 1381. W.P. No. 2381 of 1977 relates to the order of the second respondent dated 16.2.1974 for fasli 1982. In respect of faslis 1383 and 1384 there were demands for urban land tax on the basis of the assessment relating to fasli 1381. The petitioners filed Urban Land Tax Appeals Nos. 381 of 1973 and 177 of 1984 against the orders of assessment dated 31.5.1973 and 16.2.1974 respectively and Urban Land Tax Appeals Nos.61 of 1975 and 417 of 1973, against the demand for faslis 1383 and 1384 respectively.

(2.) The petitioners submitted returns valuing the properties at a flat rate of Rs. 550/ - per ground for urban land tax purposes. The second respondent fixed the value at Rs. 7200/ - per ground in respect of 652 grounds 1250 Sq.ft. or land comprised in S. No. 2014 situate in Block No. 26. S. No. 2061 situate in Block No. 28 and S. Nos.2141 and 2190 situate in Block No. 29. The total extent of S. No. 2061 situate in Block N0. 28, is 285 grounds 1128 S.q.ft. out of which 118 grounds 1915 Sq.ft. has been exempted from liability to urban land tax from fasli 1382 by G.O. Ms. No. 3526, Revenue, dated 15.6.1973. Therefore, the valuation of the entire extent of S. No. 2061 at Rs.7200 is in respect of fasli 1381 and the valuation of the said land less exemption extent of 118 grounds 1915 Sq.ft. at that amount is for the subsequent faslis. The second respondent valued S. Nos. 2015, 2016, 2017, 2018, 2021, 2024, 2025 and 2026 situate in Block No. 26, and S. Nos. 2062, 2064 and 2187 situate in Block No. 29 at Rs. 5400 per ground. Out of the entire 14 grounds 1370 Sq.ft. comprised in S. No. 2015 situate in Block No. 26, an extent of 12 grounds 1370 sq.ft. has been exempted from liability to urban land tax by the said G.O. Ms. No. 3526, Revenue, dated 15.6.1973. The entire extent of 8 grounds 401 sq.ft. 42 grounds 2089 Sq.ft. and 19 grounds 15 sq.ft. comprised in S. Nos. 2019,2020 and 2187 respectively have been exempted from liability to urban land lax under Sec. 2(13) of the Tamil Nadu Urban Land Tax Act, 1966 (hereinafter referred to as the Act), which defines 'urban land' as meaning "any land which is used or is capable of being used as a building -site and includes garden or grounds if any, appurtenant to a building but does not include any land which is registered as wet in the revenue accounts of the Government and used for the cultivation of wet crops". So, we are not concerned in these writ petitions with S. Nos. 2019, 2020 and 2187, and it is necessary to consider whether, having regard to the fact that 118 grounds 1915 Sq.ft. out of the extent comprised in S. No. 2061 and 12 grounds 1370 Sq.ft. out of the extent comprised in S. No. 2015 have been exempted from liability to urban land tax from fasli 1382 under the said G.O. Ms. No. 3526, Revenue, dated 15.6.1973, these extents of lands could be considered as "Urban land" which, as already stated, means any land which is used or is capable of being used as a building -site and includes garden or grounds if any, appurtenant to a building for the earlier fasli 1381 and whether a lesser valuation has to be adopted on the ground that it must have been such a land even in that fasli.

(3.) G.O. Ms. No. 3526, Revenue,dated 15th June 1973 (hereinafter referred to as the Government order) reads thus: -