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TMI Blog2018 (1) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the first respondent upheld the order passed by the second respondent. Inspection was conducted of the petitioner's lands which is clear from the fact that the usage of the land in respect of different survey numbers has been specifically mentioned which fact has not been denied by the petitioner. In such circumstances, the Original Authority, namely, the second respondent having done a factual exercise measured the property, ascertain the usage and then assessed the petitioner to tax, the correctness of which was tested by the first respondent in the revision by re-appreciating the factual position, this Court exercising jurisdiction under Article 226 of the Constitution cannot convert itself in to that of second Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angal extract and cannot be subjected to Urban Land Tax as agricultural lands are exempted from levy of Urban Land Tax under Section 2(13) of the Act. The lands in Survey No.15/198 is being put to issue for cultivation of casuarina which is deemed to be used for agricultural purpose and therefore, those dry lands are exempted as per G.O.Ms.No.3162. S.Nos.15/200, 15/201 and 15/203 are used for resort purposes which are again agricultural lands. The first respondent failed to consider that the Agricultural Income Tax Officer in his order dated 31.07.1997 has assessed an extent of 32.3 acres as agricultural lands and agricultural Income Tax has been levied upto fasali 1400. 5.Further, it is submitted that even without conducting an inspection, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion report of the Deputy Thasildar, Office of the Assistant Commissioner (ULT), Alandur clearly shows that the lands in S.Nos.15/200, 15/201 and 15/203 are being used as recreational area, restaurant, guest house and shops and these lands are being utilized for the beach resort. Further, the order levying agricultural income tax was for the fasali 1394 to 1398, i.e. upto 1984 to 1989 whereas the Urban Land Tax has been assessed only from fasali 1401 after ascertaining that the lands are Urban Lands in character. Before orders were passed, the lands were inspected and after considering all the materials, the first respondent has dismissed the revision petition and as such there is no merit in the writ petition. 5.Heard the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection notes and the connected records held that S.Nos.15/200, 15/201 and 15/203 are being used as recreational area, restaurant, guest house and shops and S.No.15/198 is lying vacant and the agricultural income tax assessment pertains to the years 1984-1985 to 1988-1989 and the Urban Land Tax assessment is only with effect from 1991 (fasali 1401). Therefore, the authority on facts concluded that the contention of the petitioner that the land is agricultural in nature is not tenable. Referring to Section 2(13) of the Act which states that no Urban Land Tax can be levied in respect of the land which is not capable of being used as a house site. But the petitioner themselves have admitted that the land is used for recreational and commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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