M.N. Chandurkar, C.J.

1. The only question which arises in this appeal is whether when admittedly urban land is owned by two co-owners and has been partitioned between them, a joint assessment in respect of the entire land is permissible under the provisions of Section 5 of the Tamil Nadu Urban Land Tax Act, 1986.

2. The total area of the urban land in question is 6 grounds and 1851 sq.ft. On the finding recorded by the Assistant Commissioner of Urban Land Tax in assessment proceedings, he came to the conclusion that local enquiries disclosed that two families, namely, Thiru T.R. Karunakaran and Brothers and Thiru T.G. Srinivasan and brothers were separately enjoying the properties in question and the rent from the properties was also shared by the two families as also the municipal assessment stands jointly in the names of the two families. However, the assessing authority held that there was no separate enjoyment by the members of the two families and he, therefore, proceeded to assess the properties in question jointly in favour of the two families. He then proceeded to assess the tax which was fixed at Rs. 1617/- for fasli year payable from 1.7.1971.

3. An appeal came to b