Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2018 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1002 - HC - Indian LawsValidity of assessment order - levy of Urban Land Tax - Held that: - the authority on facts concluded that the contention of the petitioner that the land is agricultural in nature is not tenable. Referring to Section 2(13) of the Act which states that no Urban Land Tax can be levied in respect of the land which is not capable of being used as a house site. But the petitioner themselves have admitted that the land is used for recreational and commercial purpose. Thus, on a re-appreciation of the factual position, the first respondent upheld the order passed by the second respondent. Inspection was conducted of the petitioner's lands which is clear from the fact that the usage of the land in respect of different survey numbers has been specifically mentioned which fact has not been denied by the petitioner. In such circumstances, the Original Authority, namely, the second respondent having done a factual exercise measured the property, ascertain the usage and then assessed the petitioner to tax, the correctness of which was tested by the first respondent in the revision by re-appreciating the factual position, this Court exercising jurisdiction under Article 226 of the Constitution cannot convert itself in to that of second Appellate Authority and interfere with the impugned order. Petition dismissed.
|