IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-12-2025

CORAM

THE HON'BLE MR. JUSTICE C. SARAVANAN

and

WMP No. 42297 OF 2025

Ms TKKNN VYSYA CHARITIES,

Rep. by its Trustee, Mr.A.Naga Kumar,

Senior Trustee,

S/o.A.Mohana Krishnan,

No.83/36, V.R.Pillai Street,

Chennai - 600 005.

..Petitioner

Vs

1. The State of Tamil Nadu,

Rep. by Secretary,

Revenue and Disaster Management

Department,

Urban Land Ceiling Wing ULC-II (1) Section,

St.George Fort,

Chennai-600 009.

2. The Special Tahsildar

The Urban Land Tax Officer,

Mylapore Taluk, Chennai 600 028

..Respondent(s)

Prayer: Writ Petition is filed under Art.226 of the Constitution of India praying

for issuance of Writ of Certiorari

(A) to call for the records relating to the impugned GO (Ms) No.62

Revenue and Disaster Management Department, Urban Land Ceiling Wing, ULC-II(1) Section dated 23.02.2024 by the 1st Respondent and quash the same

as not in accordance with the regulations under Section 29 of the Tamil Nadu Urban Land Tax Act, 1966 (B) to call for the records relating to the Impugned demand notice dated NIL/09/2025 signed by the 2nd respondent on 10.09.2025 under Form IV read with Rule 5 of the Tamil Nadu Urban Land Tax Act, 1966 by the 2nd respondent and quash the same as such is in violation of section 29-B (1) (b) of the Tamil Nadu Urban Land Tax Act,1966.

For Petitioner : Mr. S.P.Harikrishnan for M/s.K.M. Vijayan Associates For Respondents: Mr.S.J.Mohammed Sathik, Govt. Advocate

ORDER

Mr.S.J.Mohammed Sathik, learned Government Advocate takes notice for the Respondents.

2. This Writ Petition is disposed of at the time of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

3. In this Writ Petition, the petitioner has challenged the GO (Ms) No.62 Revenue and Disaster Management Department, Urban Land Ceiling Wing, ULC-II(1) Section dated 23.02.2024 passed by the 1^st Respondent and the Demand Notice dated 10.09.2025 passed by the 2^nd Respondent in Form IV read with Rule 5 of the Tamil Nadu Urban Land Tax Act, 1966.

4. This is the second round of litigation before this court.

5. The petitioner had approached this Court earlier in a batch of Writ Petitions in W.P.No.13964 of 2013 etc., batch. By an order dated 25.01.2021, this court had disposed of the said batch of Writ Petition with the following observations :-

“ 71. Therefore, the impugned G.O.Ms. demanding the tax from the petitioner are upheld. At the same time, the Form – VI of notices of demand of urban land tax impugned in W.P.Nos.13964 & 13965 of 2012 cannot be proceed as the impugned notices were issued before passing the G.O Ms. and as there is violation of principles of natural justice. At the same time, respondents are entitled to recover land tax from the date alienation of land after the issue G.O.Ms. 459 dated 20.11.2013.

72. Liberty is however given to the petitioner to approach the Government for grant of exemption by explaining the circumstances which would warrant exemption under Section 27(1) of theTamil Nadu Urban Land Tax Act, 1966, within a period of two months from the date of receipt of a copy of this order.

73. On such application being filed by the petitioner, the Government shall pass appropriate order, within a period of eight weeks from the date of filing of such application. There shall be a temporary suspension of recovery proceeding for a period of eight weeks from the date of receipt of this order pending disposal of the petitioner’s application/ representation for fresh exemption with retrospective effect from the date of respective sale/transfer of the land by the petitioner. Needless to state, the Government shall consider the request of the petitioner for grant of exemption a fresh under Section 27 of the Urban Land Tax Act, 1966 uninfluenced by the observation contained herein. However, such exemption shall be granted only in accordance with law under the provisions of the Tamil Nadu Urban Land Tax Act, 1966. If the petitioner does not make out