The main legal point established is that a notice issued by a competent authority under Section 37B of the Tamil Nadu Land Reforms Act 1961 is not a final order and does not prejudice the petitioner.

The short facts of the case are as follows:

The petitioner has submitted that the writ petitioner trust is a public charitable trust. The trust came into existence on 05.04.1999 pursuant to a deed of declaration of trust registered as document No.528/99 on the file of Joint Sub-Registrar to Madras North. The Trust owns the following properties:-

i. 2.76 acres of land in survey No.5/2, No.37 Napalur Villabge, Thiruthani Taluk, Thiruvallur District;

ii. 5.05 acres of land in survey No.5/1, No.37 Napalur Village, Thiruthani Taluk, Thiruvallur District;

iii. 2.74 acres of land in survey No.6, No.37 Napalur Village, Thiruthani Taluk, Thiruvallur District;

iv. 3.50 of land in survey No.6, No.37 Napalur Village, Thiruthani Taluk, Thiruvallur District;

v. 2.93 of land in survey No.4, No.37 Napalur Village, Thiruthani Taluk, Thiruvallur District;

The total area is 16.98 acres of land.

2. She has further submitted that the trust has established 2 orphanages at

i. Eternal Word Children's Home for Boys at Children's Home Street, Saraswathy Nagar, Chennai 600 062.

ii. Eternal Word Children's Home for Girls at Ziam Street, Saraswathy Nagar, Chennai 600 062.

580 number of children are being brought up by the orphanages administered by the Trust. Though the Trust deed provides for several charitable objects including establishment of educational institutions and hospital, as on date the trust is administering and managing the orphanages above mentioned only. She submits that the petitioner trust is a person owning lands within the meaning of Section 3(36A) of the Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Act, 1961. She petitioner received a letter dated 04.02.2002 sent by the third respondent for an enquiry on 18.02.2002 to enquire about the lands purchased by the petitioner. On that day the petitioner's representative appeared and had sought time for filing objections. On the subsequent hearing on 29.07.2002 the petitioner was represented by counsel and again granted time for filing objections. On 19.08.2002 the petitioner submitted their objections. On 02.09.2002 enquiry was conducted and the petitioner was represented by its counsel.

3. She has further submitted that the third respondent sent a letter dated 13.11.2002 requesting the petitioner to file returns without passing orders apropos the enquiry conducted on 02.09.2002. The petitioner sent a reply dated 09.01.2003 to the third respondent informing about the objections and also the enquiry held previously. The third respondent on 31.12.2003 sent another letter requiring the petitioner to file returns under Section 37B of the Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Act 1961. The petitioner sent a letter through its counsel on 10.02.2004 requesting the third respondent to drop the proceedings as the petitioner is not liable to file return as per the Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Act 1961. Section 37B of the Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Act 1961 came to be introduced by Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Amendment Act 1987 Act 29 of 1987 Section 37B which came into operation. On a proper reading of Section 37B of the Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Act 1961 it could be seen that any public trust whether created before 01.03.1972 or after 01.03.1972 wants to hold land in excess of ceiling area, then the trust has to obtain the permission of the State Government.

4. She has further submitted that under Section 37B of the Tamil Nadu Land Reforms (Fixation of Ceiling and Land) Act 1961 deals with two situations. Trusts in existence as on 01.03.1972 holding properties in excess of ceiling area have to apply to the State Government to hold the land which is in excess of ceiling area. In the case of Trusts which come into existence after 01.03.1972, the trust has to obtain prior permission to purchase lands in excess of this ceiling area. She submits that on a mistaken