RAJU J.

This writ petition has been filed seeking for a writ of certiorari to call for and quash the proceedings of the first respondent dated May 14, 1977, and that of the second respondent-Tribunal dated January 7, 1982. The order of the first respondent is one made under the provisions of section 11 read with sections 5C and 40A of the Tamil Nadu Urban Land Tax Act, 1966 (hereinafter referred to as "the Act"), whereunder the first respondent assessed the writ petitioner who is the official liquidator of Gannon Dunkerley and Co. (Madras) Ltd. to a tax of Rs. 47, 112.50 for each Fasli commencing from Fasli 1385, in respect of urban lands measuring about 276.0662 sq. ft. and 80, 170 sq. ft. in T. S. Nos. 34 and 3756/1 of block 74 of Sembiam and Mylapore villages, which stand registered in the name of the said Gannon Dunkerley and Co. (Madras) Ltd., which is at present under liquidation. Aggrieved against the said order of assessment, the writ petitioner has preferred an appeal before the second respondent-Tribunal and, by an order dated dated January 7, 1982, the second respondent-Tribunal confirmed the order of the first respondent and rejected the appeal. Thereupon, th