- (1.) Heard finally with the consent of learned counsel for the parties.
(2.) This intra-Court appeal is directed against the order of Single Bench dated 18.04.2011, whereby the writ petition filed by petitioner/appellant, against the notice of demand relating to Urban Development Tax, has been dismissed.
(3.) Submission of the learned counsel for appellant is that there are two types of properties belonging to the Food Corporation of India(hereinafter referred to as 'the FCI'); first, is owned by the FCI and second one is owned by the Government of India, but the same is in possession of the FCI. He submitted that so far as the property owned by the FCI is concerned, the same is subject to tax, but another category of property which is owned by the Government of India and is in possession of the FCI, is not subject to tax.;