Swamikkannu, J.

1. In all these writ petitions, the main point raised on behalf of the petitioners is that when once the power of resumption of the lands assigned to the petitioners is vested with the respondent-Government, it cannot be held that the lands in question are owned by the petitioners absolutely, in other words as full owners, so as to hold that the petitioners in these writ petitions are liable to pay urban land tax. The petitioners in these four petitions belong to one group of companies, known as Sundaram Fasteners Ltd., Padi, Madras-50. The prayer of the petitioner in W.P. No 4172 of 1982 reads as follows:

To issue a writ of certiorari calling for the records in C.M.A. No. 133 of 1978 on the file of the Urban Land Tax Tribunal, Chingleput, and quash the order therein confirming the order of the Assistant Commissioner of Urban Land Tax, Madras-7, in U.L.T. Case No. 4 of 1385-Korattur, dated 23.6.1978.

Similar prayers have been made in W.P.Nos.4173, 4174 and 4175 of 1982 on behalf of the respective petitioners therein.

2. The contents of the affidavit accompanying the writ petition in W.P. No. 4172 of 1982, disclose the following facts, which may be noted as represen