ORDER :

V. Bhavani Subbaroyan, J.

1. The petitioner seeks for a issuance of a Writ of Certiorarified Mandamus to call for the records of the 1st respondent made in the proceedings bearing RC. No. B1/685/2005 dated 10.02.2021, quash the same and direct the 1st respondent to grant exemption to the petitioner under Section 27(i)(a) of Tamilnadu Urban Land Tax, 1966, [in short the 'Act'] in respect of the lands owned by the petitioner.

2. The brief facts of the case is that the petitioner is the temple being in existence for many years under the superintendence of the H.R.& C.E. Department and governed by the provisions of the Tamilnadu H.R.& C.E. Act, 1959. The petitioner-temple owns vast extent of land in and around the temple and other areas and the lands have been dedicated, gifted and endowed over the years by kings, philanthropists, devotees and donors to perform poojas and festivals of the temple and the income derived from the same is being used for these specific purposes and not for any other purpose. The petitioner-temple owns large extents of land at Tondiarpet, Vepery and Chintadripet in various survey numbers and the lands have been leased out to tenants and the rents being