1. The petitioner has sought for a Writ of Certiorarified Mandamus, to quash the order of the Special Commissioner and Commissioner of Land Reforms, Chennai, First Respondent, bearing Procg. No.24191/99-D2, dated 10.11.2000 and direct the Respondents to treat the assessment with respect to the lands situate in S.Nos.1440/1, 1440/2, 1441/2, 1444/2, 1445, 1446/1 and 1446/2B, Block No.36, Ward No.1, Puliakulam Village, Coimbatore as a continuation of the earlier assessment and reduce the Urban Land Tax in proportion to the reduced land holding.

2. Facts leading to the Writ Petition are as follows:

The Petitioner-Company originally owned an extent of 137 grounds 1517 sq.ft of land in Race Course, Coimbatore. The details of which are given below:

Sl.No.

T.S.No.

Extent

1440/1

10 grounds 2380 sq.ft.

2

1440/2

12 grounds 2128 sq.ft.

16 grounds 0281 sq.ft.

1444/1

43 grounds 0472 sq.ft.

1444/2

23 grounds 2094 sq.ft.

2 grounds 2344 sq.ft.

1446/1

2 grounds 1298 sq.ft.

3

1441

4

5

6

1445

7

8

1446/2B

25 grounds 0123 sq.ft

Total

137 grounds 1517 sq.ft

3. The Petitioner has further submitted that the above lands were originally assessed to Urban Land Tax (in short “ULT”). In 1993