S.Jagadeesan, J.: Since the issue involved in all these appeals is one and the same and the writ petitions were disposed of by the common order by the learned single Judge, all the writ appeals are taken up for joint disposal.

2. These appeals have been filed by the State of Tamil Nadu, represented by Assistant Commissioner, Urban Land Tax, Alandur. The respondent in each of the writ appeal is owning 31 grounds and odd in Survey Nos.15/7, 15/11, 15/13 and 15/15 respectively in Injambakkam Village, Saidapet Taluk, Chengleput District. They purchased the lands as agricultural lands. The appellants herein under the impugned proceedings in the writ petitions levied the Urban Land Tax, treating the entire land as urban land within the definition of Sec.2(13) of the Urban Land Tax Act.

3. Challenging the action of the appellants, the respondents filed writ petitions W.P. Nos.8756, 8757, 9136 and 9137 of 1984 contending that the lands are meant for agricultural use and they cannot be treated as ‘urban land’ as defined under the Urban Land Tax Act and hence the impugned demand is illegal.

4. The learned single Judge accepted the contention of the respondents and allowed the writ petitions a

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