9911796707
TMI Blog2018 (1) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... (Act of Brevity). 2. The petitioner's case is that they owned vast extent of lands in Injabakkam Village, Tambaram Taluk which was assessed to Urban Land tax by the second respondent. Pursuant to such assessment, demand notice dated 15.02.2000 was issued by the third respondent directing the petitioner to pay a sum of Rs. 11,51,038/- being Urban Land Tax for fasali 1401 to 1409. Questioning such demand, the petitioner filed a revision petition before the first respondent under Section 30(1) of the Act and also sought for stay of collection of the tax. Initially, the first respondent granted an order of interim stay and subsequently, the revision petition was taken up for disposal and by order dated 07.05.2004, the revision was dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent submitted that notice under Section 11(1) read with Section 7D and Section 40A of the Act was issued by the second respondent and served on the petitioner on 10.09.1998. The petitioner filed their objections on 07.10.1998 stating that the entire land is being used as VGP Golden Beach resort and major portion of the land is covered by agricultural operations. However, the petitioner did not produced any document to prove that the lands are agricultural in nature. The inspection notes of the Deputy Thasildar shows that the lands are dry lands and have been converted into housesites. Therefore, the second respondent rightly assessed the petitioner to Ur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as urban lands. The Assistant Commissioner, Urban Land Tax has conducted inspection of the lands on 30.03.2000 and 09.12.2003 and reported usage of the lands as mentioned below: S.No.64/1 12.0821) Lands are lying vacant S.No.64/2 33.0950) S.No.15/198 62.1896 Situated near the Bay of Bengal. Vacant lands lying to a depth of 3 feet now being levelled. S.No.15/200 0880.1376 VGP Golden Beachm Amusement Park, Guest Houses, Restaurant, Recreational games, Parks and shops surrounded by trees. S.No.15/201 18/0394) 36.0788) Recreational games, Toy trains, etc. 7. The revisional authority after taking into consideration the inspection notes and the connected records held that S.Nos.15/200, 15/201 and 15/203 are be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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