A.S. Anand, C.J.

1. The only meaningful question requiring consideration in this writ appeal is whether the petitioner who had the benefit of an assignment of some urban land from the State is liable to be assessed to Urban Land Tax under the provisions of the Tamil Nadu Urban Land Tax Act, 1966 (hereinafter referred to as the Act) in respect of the assigned land.

2. The appellant was the petitioner in W.P.No.3474 of 1979. He called in question an order of assessment under the Act in respect of land to the total extent of 150.70 acres out of which 149.60 acres had been acquired by the Government from third parties and assigned the appellant-company. The remaining 1.10 acres had been purchased by the appellant-company privately. Upon being called to pay Urban Land Tax as per the assessment order in ULT 6/85 dated 29-6-1976, the appellant preferred an appeal to the Tribunal. Vide judgment dated 27.9.1978 the Tribunal set aside the assessment order passed by the Assistant Commissioner of Urban Land Tax, Ambattur, and remitted the case back for fresh disposal in the light of, G.O. Ms. No.2625 dated 27.12.1976 On remit, the Assistant Commissioner of Urban Land Tax, Ambattur, passe