These writ petitions are directed against the orders of the second respondent, the Assistant Commissioner of Urban Land Tax, dated 05.03.1996 and 31.07.2001 in ULT.Case No.562/85 and 487/01 respectively, as confirmed by the first respondent, the Special Commissioner and Commissioner of Land Reforms, Chennai in the impugned orders dated 28.01.2005 and 01.02.2005 respectively.

2. Both the cases relate to urban land tax in respect of 39 grounds and 1120 sq.ft. and 39 grounds and 582 sq.ft. in Injambakkam Village, Tambaram Taluk respectively. The relief sought for is for directing the respondents to treat the above said lands as falling outside the purview of the Tamil Nadu Urban Land Tax Act,1966.

3. It is the case of the writ petitioner that the land comprised in Survey No.165/180 measuring about 39 grounds 1120 sq.ft., which is the subject matter of W.P.No.11676 of 2008 is used only for agricultural operations and was assessed to urban land tax by the second respondent in ULT Case No.562 of 1985 and a sum of Rs.729/- was levied for fasli 1385. That was questioned by way of revision before the first respondent, who by order dated 09.09.1998, remanded the matter to the secon