S KANNAN Vs. COMMISSIONER NAGERCOIL MUNICIPALITY

JUDGEMENT

(1.) This appeal arises out of the order dismissing W.P.(MD) No.3683 of 2009 (22.11.2011) whereby the Writ Court declined to quash levy, demand and collection of vacant land tax as condition precedent for grant of sub division and also approval of building plan.

(2.) Writ Petitioner owns a plot measuring 239.09 Square Meter in Town Survey No.25/4 (Part) and 26/2A (Part) in Ward No."J" Block, No.5, Nagercoil Municipal Limits. On 16.07.2007, Appellant submitted an application to Nagercoil Municipality seeking approval of sub division of the plot. Nagercoil Local Planning Authority has given planning permission to the Appellant in Roc.No.664/2007/N.L.P.A. dated 27.09.2007 and the same was forwarded to the Respondent Municipality.

(3.) Grievance of the Appellant is that for approval of sub division of the plot, Respondent Municipality insisted the Appellant to pay vacant land tax for twelve years i.e. for 25 half years. Case of Appellant is that his father Sivathanulingam obtained information under Right to Information Act that no resolution was passed by the Municipal Council to levy the vacant land tax under Section 81 of Tamil Nadu District Muncipalities Act. Contention of Appellant is that without passing any resolution, Respondent Municipality has no power to levy vacant land tax and such levy is unconstitutional and ultra vires the provisions of Tamil Nadu District Municipalities Act and also Article 265 of Constitution of India, Appellant filed the Writ Petition for issuance of declaration declaring that levy, demand and collection of vacant land tax as condition precedent for grant of sub division and also approval of the building plan is illegal, unconstitutional and ultra vires the provisions of Tamil Nadu District Municipalities Act and consequently, direct the Respondent to approve sub division of the plot on the application submitted by the Appellant on 16.07.2007 on the basis of the planning permission accorded in Roc.No.664/2007/N.L.P.A. dated 27.09.2007.