The Special Commissioner and Commissioner of Urban Land Ceiling and Urban Land Tax Vs Chennai Port Trust


Quick Summary
The Madras High Court has ruled in favour of Chennai Port Trust in a case concerning urban land tax demands. The Trust had filed a writ petition seeking to prevent the Special Commissioner and other authorities from demanding tax on specific lands in Tondiarpet Village. The court allowed the petition, directing the authorities to refund over Rs. 11 lakh paid by the Port Trust under protest for the period between July 2003 and June 2006.

Court :
Madras High Court

Brief :
This writ appeal is directed against the order dated 11.06.2019 in W.P. No.34764 of 2007. The said writ petition was filed by the Chennai Port Trust, the Respondent herein, for a Writ of Mandamus to forbear the Appellants herein from demanding payment of urban land tax in respect of the lands comprised in Survey Nos.4035/1, 4035/3, 4036/3 and 3870/1 of Tondiarpet Village measuring an extent of 52248, 23528, 2831 and 6579 sq.

Citation :
W.A.No.1005 of 2020 and C.M.P.No.12291 of 2020

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3499
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