R. MAHADEVAN, J.:—

The prayer in the Writ Petition is for issuance of Writ of Certiorarified Mandamus, to quash the notice, bearing Na.Ka. No. 386 of 2001, dated 06.09.2002, together with the Annexure, dated 19.08.2002, issued by the respondent, and consequently, to direct the respondent to exempt the petitioner from taxation, as per the provisions contemplated under the Tamil Nadu Agricultural Income Tax Act .

2. The case of the petitioner, as stated in the affidavit, filed in support of this Writ Petition, is as follows:

i) The petitioner herein is a Trust, named “South Arcot Diocesan Corporation”, registered under Section 12(A)(a) of the Indian Income Tax Act. Though the petitioner-Trust owns certain properties coming under the jurisdiction of the respondent, since it has been functioning for religious and charitable purposes, it has been granted the benefits of exemption from tax, available to a Religious and Charitable Trust, as per the provisions contemplated under the Tamil Nadu Agricultural Income Tax Act , till 2002. While that being so, thepetitioner was issued with a notice, dated 19.08.2002, wherein, the respondent has stated that the petitioner can no longer claim the ex