2010 (10) TMI 341

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..... ty on an appeal from the respondents has allowed the benefit. The District Collector’s Office clarified that the jurisdictional Tahsildar is the competent authority to issue certificate regarding classification of village - The jurisdictional Tahsildar of Ponneri Taluk has clarified that the impugned Athur village is situated in rural area - Clarification obtained from the jurisdictional revenu .....

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..... from the respondents has allowed the exemption leading to this appeal by the department. We find that the lower appellate authority has held that once the district authorities have classified the impugned village Athur , where the factory of the respondents is located, as a rural area, the same cannot be ignored. He also notes that the original authority should have proved that Athur village is c .....

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..... a master plan for Chennai Metropolitan area but the respondents contend that this master plan is for the future and nowhere is it stated under the Tamil Nadu Urban Land Act, 1996 that the term urban area is synonymous with Chennai Metropolitan area. What is included in the Tamil Nadu Urban Land Act is the city of Madras, the Madras city belt area and area within 16 kms of the outer limits of a .....

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