The court granted the petitioner liberty to apply for exemption under Section 29(h) of the Tamil Nadu Urban Land Tax Act. Impugned orders and demand notices were kept in abeyance pending the authority's decision on the application, noting the respondents' long delay in enforcement.
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IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 26.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.34419 of 2003
and
W.M.P.No.41778 of 2003
A.V.M.Charities, Rep. by Secretary A.V.M.Kumaran, No.6, A.V.M.Avenue, Dr.Radhakrishnan Salai, Mylapore, Chennai - 4. ...Petitioner Vs
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus, to call for the records relating to the issue of impugned order No.C-267/85 dated 30.07.1985 on the file of the 1st respondent and the consequential demand notice dated 14.11.2003 of the 2nd respondent and quash the same and forbear the respondents 1 and 2 from assessing and recovering Urban Land Tax from the petitioner in respect of land comprised in survey numbers following:
Virugambakkam R.S.No. 87 Avichi High School 0.42 cents 85/1 Avichi High School 2.96 acres 86/1 Avichi High School 2.55 acres 84/2 Avichi High School 1.03 acres 87/2 Avichi High School 1.77 acres 112/1A Avichi High School 2.14 acres Saligramam
157/2A 2B Community Hall 3.0544
grounds
208/1A part School Play Ground 0.23 cents 146/1 Health Centre 2.863 grounds
For Petitioner : Mr.C.Hanumantha Rao
For Respondents: Mr.A.Zakir Hussain, GA
O R D E R
The assessment order passed on 30.07.1985 assessing the petitioner's properties in R.S.Nos. 87 measuring 0.42 cents, 85/1 measuring 2.96 acres, 86/1 measuring 2.55 acres, 84/2 measuring 1.03 acres and 87/2 measuring 1.77 acres in Virugambakkam Village and R.S.Nos. 112/1A measuring 2.14 acres, 157/2A 2B measuring 3.0544 grounds, 208/1A part measuring 0.23 cents in Saligramam Village and the consequential demand notice dated 14.11.2003 calling for payment of the urban land tax arrears for the fasli years 1385 to 1400 are put under challenge in the present writ petition.
the respondents are denying the same. However, by taking into account that the respondents have not chosen to demand the tax amount, which fell due in the year 1985 till 2003, it would be appropriate to give an opportunity to the petitioner to approach the authorities seeking for exemption with a consequential direction to the respondents to consider such an application.
Sd/-
Assistant Registrar(co)
//True Copy//
Sub Assistant Registrar
hvk To
W.P.No.34419 of 2003 and W.M.P.No.41778 of 2003
A.SK(03/09/2019)
3 issues framed by the court
Whether a charitable trust running schools is entitled to exemption under Section 29(h) of the Tamil Nadu Urban Land Tax Act without a specific application.
Whether the petitioners can claim exemption as a matter of right or must approach authorities to establish requirements.
Whether impugned orders and demand notices should be kept in abeyance pending consideration of exemption application.
2 provisions across 2 enactments
A.V.M. Charities, Rep. by Secretary A.V.M. Kumaran
The Assistant Commissioner (ULT), Kunnathur
The Special Thasildar (ULT), Mambalam - Guindy Taluk
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
