Judgment

Dr. AR. Lakshmanan, J.—These ­appeals were filed by the appellant-Trust against the final judgment and order dated 30.7.1999 passed by the High Court of Judicature at Madras in Writ Appeal No. 1190 of 1999 and C.M.P. No. 11716 of 1999 whereby the High Court dismissed the appeal preferred by the appellant against the order of the learned single Judge of the High Court in Writ Petition No. 14745 of 1988 and W.M.P.No.22080 of 1988 denying the appellant exemption from paying urban land tax. The short facts are as follows:

2. The instant case relates to the exemption of the land held by the appellant for the period 1965 to 1976 from the payment of urban land tax under the Tamil Nadu Urban Land Tax Act, 1966 (hereinafter referred to as “the Act”). The appellant-Trust was established under a trust deed with charitable objects in the year 1941. By a deed, the appellant-Trust declared and affirmed to be a public trust with charitable or religious objects. The State of Tamil Nadu issued G.Os being G.O.Ms. No. 1947 dated 17.9.1976, 2056 dated 4.10.1976 and 2625 dated 27.12.1976 respectively declaring the norms for exemption from the payment of Urban Land Tax under the Act. The said G.O