WA.1005/2020 THE SPECIAL COMMISSIONER Vs. CHENNAI PORT TRUST Dated : 01/12/2020 The Hon`ble Mr. A.P.SAHI, THE CHIEF JUSTICE

This writ appeal, WA.1005/2020, concerns a dispute between the Special Commissioner of Urban Land Tax and the Chennai Port Trust regarding urban land tax demands. The Chennai Port Trust had sought a writ of mandamus to prevent the tax authorities from demanding payment for specific lands and to refund taxes paid under protest. The High Court had previously allowed the writ petition, and this appeal challenges that decision.

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 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. 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.

2. The Madras Dock Labour Board was a body corporate constituted under Section 5-A of the Dock Workers (Regulation of Employment) Act, 1948 (the Dock Workers Act 1948). The Madras Dock Labour Board administered four statutory schemes framed by the Central Government under Section 4 of the Dock Workers Act. Each scheme pertained to different kinds of cargo handling operations at the Chennai Port. At the requisition of the stevedoring employers, who were licensed by the Chennai Port Trust to carry on their stevedoring operations at the Chennai Port, the Madras Dock Labour Board supplied labour from the separate cadres of labour administered under four statutory schemes. The Respondent herein is a major port constituted under the provisions of the Major Port Trusts Act, 1963 (The Major Port Trusts Act). The Assistant Commissioner (Urban Land Tax) issued Assessment Orders dated 28.02.1994 to the Madras Dock Labour Board in respect of various parcels of land, including the Lands. In response, by communication dated 28.02.1994, the Madras Dock Labour Board informed the Assistant Commissioner that except for the Lands, the other lands do not belong to the Madras Dock Labour Board and that urban land tax is being remitted for the Lands (Survey Nos. 4035/3, 4035/1, 4036/3 and 3870/1) periodically. The return was filed thereafter by the Madras Dock Labour Board on 03.03.1994.

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