ORDER :

1. The orders passed by the 1st respondent under the Tamil Nadu Urban Land Tax Act, 1966 [hereinafter referred to as the 'Act'], imposing tax and rejecting the Revision Petition filed by the petitioner / Airport Authority of India are under challenge in the present writ petitions.

2. The learned counsel for the petitioner contended that the petitioner is a Statutory organization under the administrative control of Government of India, Ministry of Civil Aviation. The petitioner manages the Civil Airports and Civil Enclaves at Defence Airports across the country. The petitioner holds certain lands in the Villages of Pazhavanthangal, St. Thomas Mount, Cowl Bazaar and Porur and the said lands were assessed to the second respondent (Alandur Zone). As against the levy of Urban Land Tax by the 2nd respondent, the petitioner filed Revision Petitions before the 1st respondent under Section 30(1) of the Tamil Nadu Urban Land Tax Act 1966. The first respondent rejected the Revision Petitions in orders dated 28.03.2008, 28.03.2008, 03.04.2008 and 11.11.2013 respectively.

3. The main contention raised on behalf of the petitioner is that Section 29 of the Act contemplates Exemptions. Accord