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

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.

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 01.12.2020

C O R A M
The Hon'ble Mr. A.P.SAHI, THE CHIEF JUSTICE
and
The Hon'ble Mr. Justice SENTHILKUMAR RAMAMOORTHY
W.A.No.1005 of 2020
and
C.M.P.No.12291 of 2020

1.The Special Commissioner and
Commissioner of Urban Land Ceiling and
Urban Land Tax,
Ezhilagam.
Chennai – 600 005.

2.The Assistant Commissioner/
Urban Land Tax,
Ezhilagam.
Chennai – 600 005.

3.The Special Tahsildar,
Fort – Tondiarpet Taluk,
Chennai – 600 003. ... Appellants/Respondents

vs.

Chennai Port Trust,
Rep. by its Estate Officer,
No.1 Rajaji Salai,
Chennai – 600 001. ... Respondent/Petitioner

This Writ Appeal is filed under Clause 15 of the Letters of Patent to set aside the order dated 11.06.2019 made in W.P.No.34764 of 2007.

For Appellants : Mr.V.Jayaprakash Narayanan
Government Pleader
For Respondent : Mr.P.M.Subramaniam

J U D G M E N T

SENTHILKUMAR RAMAMOORTHY J.,

This writ appeal is directed against the order dated 11.06.2019 inW.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. metres, respectively (the Lands) and to direct the Appellants herein to refund a sum of Rs.11,29,116/- paid by the Respondent herein under protest for the period extending from 01.07.2003 to 30.06.2006. The said writ petition was allowed by order dated 11.06.2019. The facts and circumstances that resulted in this litigation are set out in the following paragraphs.

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