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The Special Commissioner And ... vs G.Selvaraj
2023 Latest Caselaw 4730 Mad

Citation : 2023 Latest Caselaw 4730 Mad
Judgement Date : 25 April, 2023

Madras High Court
The Special Commissioner And ... vs G.Selvaraj on 25 April, 2023
                                                                                      W.A.No.704 of 2016

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED 25.04.2023

                                                            CORAM

                                     THE HONOURABLE Ms. JUSTICE V.M.VELUMANI
                                                              AND
                             THE HONOURABLE Mr. JUSTICE V.LAKSHMINARAYANAN



                                                      W.A.No.704 of 2016
                                                            AND
                                                     C.M.P.No.9251 of 2016



                     1.The Special Commissioner and Commissioner
                         for Urban Land Ceiling and Urban Land Tax
                     Chepauk, Chennai 600 005

                     2.The Assistant Commissioner
                         for Urban Land Tax-cum-Competent Authority
                     Alandur, No.169, Sannathi Street
                     Chennai 600 088                                                .. Appellants

                                                               Vs.

                     G.Selvaraj                                                     .. Respondent

                                  Writ Appeal filed under Clause 15 of Letters Patent to set aside the
                     order dated 15.04.2013 passed by this Court in W.P.No.10311 of 2005.


                     1/12


https://www.mhc.tn.gov.in/judis
                                                                                       W.A.No.704 of 2016


                                         For Appellants        : Mr.A.Silambanan
                                                                 Additional Advocate General
                                                                 Assisted by
                                                                 Mr.Vadivelu Deenadayalan
                                                                 Additional Government Pleader
                                         For Respondent        : No appearance


                                                          JUDGMENT

(Delivered by V.LAKSHMINARAYANAN, J.)

This appeal arises against the order dated 15.04.2013 passed by the

learned Single Judge in W.P.No.10311 of 2005.

2. Brief facts of the case are as under :

2.1. The writ petitioner is the son of one Ganesa Mudaliar. The said

Ganesa Mudaliar had settled the property in writ petitioner's favour on

22.12.1986. The settlement was by way of a registered document bearing

No.3907/1986. After the writ petitioner had been benefited with the

settlement, he had been favoured with a patta by the Revenue Department in

patta No.308.

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

2.2. It is case of the writ petitioner that the 2nd appellant viz., The

Assistant Commissioner for Urban Land Tax-cum-Competent Authority,

Kundrathur had passed an order on 14.07.1998. In and by way of this order

in Na.Ka.No.768/98-B, the said authority, had determined that an extent of

about 3150 sq. mtrs. is excess holding and that the petitioner is entitled only

to an extent of 500 sq. mtrs. Prior to the passing of the order, he was not

served with any notice and since no objection has been received from any

quarters, the impugned order came to be passed.

2.3. The writ petitioner further alleged that prior to passing the

impugned order, no efforts were taken to ascertain the correct address and

since the lands are agricultural in nature, it will not attract the provisions of

the Urban Land Ceiling Act.

2.4. The writ petitioner would further allege that prior to passing the

impugned order, no verification of the owner's address was done. He would

state that the order passed under Section 9(5) of the Tamil Nadu Urban land

(Ceiling & Regulation) Act, 1978, was done without verification of the

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

address or details of the present owner or after verification of the revenue

records. He would state that the extent of 0.91 acres of Gerugambakkam

Village, Sriperumbudur Taluk, comprised in S.No.370, continues to be in his

exclusive possession and enjoyment.

2.5. The writ petitioner would rely upon Tamil Nadu Urban land

(Ceiling & Regulation) Act, 1999 (Act 20 of 1999), on the ground that the

said Act had repealed the Tamil Nadu Urban Land (Ceiling & Regulation)

Act, 1978 (in short “the 1978 Act”) and since the physical possession

continued to be with the petitioner, the proceedings had abated. Being left

with no other option, he came forward with the writ petition challenging the

proceedings under Section 9(5) of the 1978 Act dated 14.07.1998.

2.6. To this writ petition, a counter affidavit was filed on behalf of the

respondents. The respondents conceded that the revenue records show that

the writ petitioner is the owner of the land situated in S.No.370/1 of

Gerugambakkam Village. It would state that as the required return was not

filed, in terms of Section 7 of the 1978 Act, a notice dated 27.02.1998 was

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

issued by the 2nd respondent to the writ petitioner. It is alleged that the

notice was served on 11.03.1998. The Deputy Tahsildar, in charge of the

office of the 2nd respondent, had inspected the land on 01.04.1998 and had

reported that the land was no longer an agricultural land, but had been

converted into an urban land. Therefore, on the basis of the revenue records

and the inspection report of the Deputy Tahsildar, the respondent issued a

notice under Section 9(4) of the 1978 Act, together with a draft statement

under Section 9(1) of the 1978 Act, was issued on 07.04.1998.

2.7. The respondent would further state that the said notice was

served on the mother of the writ petitioner on 20.05.1998. Despite the

service of notice, there was no counter or objection filed to the draft

statement under Section 9(1) of the 1978 Act. Consequently, the

2nd respondent inspected the land on 09.07.1998 and confirmed that it was

no longer an agricultural land and had been converted into house plots.

Consequently, he determined the entitlement at 500 sq. mtrs. and passed an

order on 14.07.1998, determining the vacant land as 3150 sq. mtrs.

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

2.8. On the basis of this order dated 14.07.1998, the respondent

alleged that a final statement under Section 10(1) of the 1978 Act was

issued on 28.08.1998 and it was served by affixture on the land. This

affixture is said to have taken place on 03.09.1998, in the presence of the

Revenue Inspector, in charge of the Village and two witnesses. This

procedure had been adopted, since the writ petitioner was not available for

service. Thereafter, a notification was issued under Section 11(1) of the

1978 Act on 05.10.1998 and the said notification was published in the Tamil

Nadu Government Gazette on 11.11.1998.

2.9. According to the respondent, since notification under Section

11(3) of the 1978 Act had been issued, the land vests with the Government.

He would state that the final notice under Section 11(5) of the 1978 Act was

issued by the 2nd respondent on 12.03.1999, directing the petitioner to

handover the excess vacant land. As the land owner did not handover the

possession, the possession of the vacant land viz., 3150 sq. mtrs. was taken

over and handed to the Firka Revenue Inspector, Mangadu Village on

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

06.05.1999. On the basis of this taking over, the revenue records were

mutated and on 29.04.1999, it was recorded as “Government ULC Land”.

2.10. The 2nd respondent further alleged that since the acquisition

proceedings had been completed and possession had been taken over, prior

to the introduction of the repeal Act No.20 of 1999, the repeal act is

inapplicable. He would state that the writ petition had been filed six years

after the vesting of the land with the Government and therefore, the writ

petition must be dismissed.

2.11. On the basis of the affidavit, counter affidavit and records

produced before the Court, the learned Single Judge took up the matter for

hearing on 15.04.2013. The learned Single Judge found that under Section

16 of the 1978 Act, compensation would have to be paid and since in this

case, compensation has not been paid at all, the proceedings would have to

fail. Crucially, he found that notice under Section 7(1) of the 1978 Act had

not been issued to the petitioner and that the mandatory provisions

contemplated under Sections 9(4), 10(1), 11(3) and 11(5) of the 1978 Act

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

had not been followed at all. He had also recorded that the notice under

Section 7(2) of the 1978 Act alone was issued on 27.02.1998 and none of

the mandatory provisions contemplated under the aforesaid sections had

been followed. Hence, he came to the conclusion that that entire

proceedings was vitiated and therefore, the writ petition was allowed.

Aggrieved over this order, the present writ appeal had been preferred before

us.

3. The learned Additional Advocate General who appeared on behalf

of the appellant was requested to produce the records relating to the urban

land ceiling proceedings. We have gone through the records and find that

apart from Section 7(2) of the 1978 Act notice dated 27.02.1998, none of

the other proceedings have been followed at all.

4. It has been consistently held by this Court that if the mandatory

provisions are not followed and possession has been taken, then, the

proceedings will have to fail. The manner of taking possession has been

settled by two judgments of the Supreme Court in B.N.Bhagde Vs.

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

M.D.Bhagwat and Others (AIR 1975 SC 1767) and Tamil Nadu Housing

Board Vs. A.Viswam (AIR 1996 SC 3377). In both these cases, the Supreme

Court had held that a person can be held to have been deprived of his

possession of the property only after preparation of a memorandum or a

panchanama signed by witnesses.

5. As pointed above, there is nothing in the files to show that

possession had been taken over by the Revenue Inspector, in the presence of

witnesses. Apart from that, the files do not disclose about following the

mandatory procedures required under law. It is an admitted fact that the

2nd respondent had initiated proceedings under Section 9(5) of the 1978 Act.

It is also admitted that a demand was made on the writ petitioner to

surrender the excess land. Further, the writ petitioner did not surrender the

lands. Therefore, the only option open to the respondent was to follow the

mandatory provisions of Section 11(6) of the 1978 Act.

6. By merely stating that the Revenue Inspector took possession, does

not satisfy the requirements of law. In this case, the 2nd respondent has not

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

followed any of the procedures contemplated under the Act and therefore,

we are constrained to hold that the 2nd respondent has not fulfilled the

mandate of law and consequently, the proceedings initiated under the Urban

Land Ceiling Act have to go.

7. When the mandatory provisions of the Act have not been followed,

when compensation has not been paid under Section 16 and when

possession has not been taken in accordance with law, then, the provisions

relating to the repealed act, will directly apply. Once the provisions of the

repealed act applies, all the proceedings of the provisions abate. This in

terms of Section 4 of the Tamil Nadu Urban Land (Ceiling & Regulation)

Repeal Act, 1999 (Act 20 of 1999). Section 4 of the Repeal Act mandates

that if possession had not been taken as contemplated under the parent act,

the proceedings stand abated. At best, the records produced show paper

delivery from one department to another. This does not comply with the

requirements of law. Therefore, we are constrained to hold that the order of

the learned Single Judge was correct and this writ appeal has to fail.

https://www.mhc.tn.gov.in/judis W.A.No.704 of 2016

8. We may also add that under same circumstances, this Court had

dismissed the appeal preferred by the Special Commissioner and

Commissioner for Land Reforms, holding to the aforesaid effect in

W.A.No.3621 of 2019 dated 12.01.2023 (The Special Commissioner and

Commissioner of Land Reforms, Chepauk and Others Vs. Lakshmi Devi,

represented by her legal heirs).

In fine, the Writ Appeal is dismissed. The order of the learned Single

Judge dated 15.04.2013 passed in W.P.No.10311 of 2005 stands confirmed.

No costs. Connected miscellaneous petition is closed.

                                                                           (V.M.V.,J.)       (V.L.N.,J.)
                                                                                   25.04.2023
                     Internet : Yes / No                                               (1/2)
                     Neutral citation : Yes/No
                     gya







https://www.mhc.tn.gov.in/judis
                                             W.A.No.704 of 2016

                                         V.M.VELUMANI, J.
                                                   AND
                                  V.LAKSHMINARAYANAN, J.

                                                          gya




                                         W.A.No.704 of 2016




                                                  25.04.2023
                                                     (1/2)







https://www.mhc.tn.gov.in/judis

 
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