R SUNDARAMURTHY Vs. ASSISTANT COMMISSIONER URBAN LAND TAX

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent.

(2.) IT has been stated that the second petitioner is the daughter of the first petitioner. The first petitioner had purchased the property measuring 3645 Sq.ft comprised in Survey Nos.163 (Part), 164 (Part), 165/2 (part 2) in Athipattu Village, Chengalpattu Taluk from M. Shanmugam, under a registered sale deed, dated 7.3.97, as Document No.976/97, in the office of the Sub Registrar, Konnur. The first petitioner and his daughter S.Priya, the second petitioner herein had started an industry in the said property in the name and style of `Sivakami Engineering Works' in the year 1999. The first petitioner had obtained electricity service connection for running the said industry and he has also been paying the property tax. Thus, it is clear that the petitioners are in possession and enjoyment of the said property. While so, the first petitioner had received an order from the respondent, on 12.12.2002, stating that 35,355 Sq.Mts in Athipattu Village, comprised in Survey Nos.162, 163, 164, 165/2, 168/1 & 2, 169, 170/3, 174/1 & 2 and 175 are excess vacant lands and therefore, they were to be acquired under Section 9(5) of the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978. From the said communication, it was gathered that the Government had granted exemption to M/s.Friends Brick Industries under sub-Section (1) of Section 21 of the Tamilnadu Urban Land (Ceiling and Regulation) Act, 1978, for retaining 35,355 Sq.Mts. of excess vacant land in Athipattu Village. As per the said communication, a show cause notice is alleged to have been issued to the said Brick Industries, on 30.8.2000, and it had been served, on 4.1.2001. Since the said Brick Industries did not respondent the Government had passed an order in G.O.Ms.No.466, Revenue (ULC) Department, dated 5.11.2001, withdrawing the exemption already granted and to acquire the excess vacant land, as per Section 3 (1)(b) of the Tamil Nadu Urban Land (Celing and Regulation) Repeal Act, 1999.

(3.) ACCORDINGLY, the Government pass the order that all actions taken under sub-Section (2) of Section 21 of the Tamil Nadu Urban Land (Ceiling and Regulation) At, 1978 (Tamil Nadu Act 24 of 1978) shall abate and further actions be dropped.