Dr. AR. LAKSHMANAN, J. - (1.) These appeals were filed by the appellant-Trust against the final judgment and order dated 30-7-1999 passed by the High Court of Judicature at Madras in Writ Appeal No.1190 of 1999 and C.M.P. No.11716 of 1999 whereby the High Court dismissed the appeal preferred by the appellant against the order of the learned single Judge of the High Court in Writ Petition No.14745 of 1988 and W.M.P.No. 22080 of 1988 denying the appellant exemption from paying urban land tax. The short facts are as follows :
(2.) The instant case relates to the exemption of the land held by the appellant for the period 1965 to 1976 from the payment of urban land tax under the Tamil Nadu Urban Land Tax Act, 1966 (hereinafter referred to as "the Act"). The appellant-Trust was established under a trust deed with charitable objects in the year 1941. By a deed, the appellant-Trust declared and affirmed to be a public trust with charitable or religious objects. The State of Tamil Nadu issued G.Os being G.O.Ms. No.1947 dated 17-9-1976, 2056 dated 4-10-1976 and 2625 dated 27-12-1976 respectively declaring the norms for exemption from the payment of Urban Land Tax under the Act. The said G.O. stipulated that all institutions recognized as charitable institutions under the Indian Income-tax Act will be dealt as such under the Act. It is also stipulated that exception is to be given if the income is used solely for the objectives and purposes of the Trust.
(3.) It is pertinent to notice that the appellant-Trust was recognized as a public charitable trust under Section 12A(a) of the Income-tax Act vide order 29-4-1977 passed by the Income Tax Appellate Tribunal. In this context, it is pertinent to notice that the appellant claims exemption of the land held by it for the period from 1965 to 1976 from the payment of urban land tax under the Act. Since the order was passed on 29-4-1977 by the Income Tax Appellate Tribunal recognizing the appellant-Trust as a charitable Trust under Section 12A(a) of the Act, the appellant cannot claim the benefit of the order dated 29-4-1977 to their Trust since the exemption of the land from payment of urban land tax was claimed only for the period 1965 to 1976. The Assessing Authority under the Act imposed urban land tax on the appellant-Trust. The appellant preferred Writ Petition No. 4468 of 1977 which was allowed by the High Court allowing the appellant to approach the authorities under Section 27 of the Act. Pursuant to the order of the High Court, the appellant approached the authorities for exemption under Section 27 of the Act which was rejected by the authorities on 28-1-1982. The appellant preferred a writ petition being W.P. No. 1562 of 1982. The respondents issued a fresh G.O. being G.O.Ms. No. 1834(Rev.) dated 29-10-1983 stipulating fresh and additional norms for the benefit of exemption from payment of urban land tax. The Writ Petition No.1562 of 1982 filed by the appellant was allowed directing fresh disposal of the appellants application keeping in view that bodies which have been recognized as charitable institutions must be exempted by the Urban Land Tax Authorities. The appellant-Trust requested for disposal of its application in terms of the judgment and order dated 18-4-1988 passed by the High Court. While so, the respondents asked the appellant to make a fresh application along with audited statements. The appellant requested the authorities that its pending application be considered. The respondents by order dated 4-10-1988 rejected the application of the appellant vide order Lr.(Ms.) No.1896 on the ground that the appellant did not satisfy the norms stipulated in G.O.Ms. No. 1834(Rev) dated 29-10-1983. In the meanwhile, a Contempt Application was filed bringing to the notice of the High Court that the application of the appellant was decided de-hors the directions of the High Court in W.P. No. 1562 of 1982 directing the authorities to dispose of the application keeping in view that bodies which have been recognized as charitable institutions must be exempted by the Urban Land Tax Authorities. The said contempt application was withdrawn with liberty to challenge the order dated 4-10-1988 passed by the respondents. Hence the appellant preferred W.P. No. 14745 of 1988 and C.M.P. No. 22080 of 1988 challenging the aforesaid order. The said writ petition was rejected by the learned single Judge on 3-9-1998. The appellant preferred Writ Appeal No. 1190 of 1999 along with C.M.P. No. 11716 of 1999 which was again dismissed by the Division Bench on 30-7-1999. Aggrieved by that, the appellant preferred the special leave petitions in 16-12-1999 and this Court granted leave on 11-2-2000.;