W.P.No.4610/2001 is filed challenging G.O.Ms.No.242 Rev. dated 14.05.1999, revising rate of amount payable on Salt Pans, at Rs.135 per acre.

2. W.P.No.22200/2005 is filed challenging the notice issued to the Petitioner Pakben & Co., calling upon the Petitioner Company to pay the arrears of Rs.15,13,000/-, payable towards the Salt Tax.

3. Since same set of facts arise in both the Writ Petitions, they have been taken together and disposed of by this common Order.

4. Relevant facts in brief are as follows:-

In Marakkanam Village, Villupuram District and adjoining villages, the Central Government as well as State Government own several thousands of acres of salt pans, which are periodically leased out to salt manufacturers. In consideration of the leases, Government secures lease rent per annum as well as royalty stipulated per metric tonne of salt manufactured, subject to minimum sum per acre/per annum.

5. G.O.Ms.No.208 Rev. dated 12.03.1993 has been issued in the year 1993, raising the lease rent from Rs.2/- to Rs.60/- and revising the rates as amount of Rs.445/-payable per acre per annum, as noted below

Lease Rent per acre ... Rs.60/- Local Cess on lease amount ... Rs