The Special Commissioner And vs Vitor Ponnudurai Franklin
2023 Latest Caselaw 9159 Mad

                                                                         W.A.No.1989 of 2023


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                              DATED:   27.07.2023

                                                    CORAM


                             THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
                                                       AND
                                    THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU


                                              W.A.No.1989 of 2023

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

                     2. The Assistant Commissioner/
                          Competent Authority
                        Urban Land Tax
                        T.Nagar, Arcot Road
                        Kodambakkam
                        Chennai 600 024.                            ..    Appellants

                                                       Vs.

                     Vitor Ponnudurai Franklin                      ..    Respondents




                     Prayer: Appeal filed under Clause 15 of the Letters Patent against the

                     order 23.07.2008 made in W.P.No.5112 of 2008.



                     Page 1 of 4


https://www.mhc.tn.gov.in/judis
                                                                              W.A.No.1989 of 2023




                                      For the Appellants      : Mrs.R.Anitha
                                                                Special Government Pleader

                                      For the Respondent      : Mr.Thomas T.Jacob

                                                        JUDGMENT

(Delivered by the Hon'ble Chief Justice)

We have heard Mrs.R.Anitha, learned Special Government

Pleader for the appellants and Mr.Thomas T.Jacob, learned counsel

for the respondent.

2. Learned Special Government Pleader submits that the

notice under Section 11(5) was served upon the land owner on

28.02.1991. The notice under Section 9(5) was served in the year

1988. The learned Single Judge failed to consider the said aspects.

3. Learned Special Government Pleader produced the record.

We have perused the record. There is no evidence that the possession

had been taken by the Government from the occupier of the land at

the relevant date. The possession notice only bears the signature of

https://www.mhc.tn.gov.in/judis W.A.No.1989 of 2023

the official and does not bear the signature of the occupier or the

erstwhile owner. The learned Single Judge has considered the said

aspect and has rightly relied upon the judgment of this Court in the

case of V.Somasundaram v. Secretary to Government, Revenue

Department [2007 (2) LW 109]. Reference is also made to the

case of State of U.P. v. Hari Ram [2013 (2) LW 469].

4. In the light of that, the appeal is sans merit and the same is

dismissed. The record is returned back to learned Special

Government Pleader. There will be no order as to costs. Consequently,

C.M.P.No.16851 of 2023 is also dismissed.

                                                                (S.V.G., CJ.)                (P.D.A., J.)
                                                                                            27.07.2023
                     Index            : Yes/No
                     Neutral Citation : Yes/No

                     kpl

https://www.mhc.tn.gov.in/judis W.A.No.1989 of 2023

THE HON'BLE CHIEF JUSTICE AND P.D.AUDIKESAVALU, J.

(kpl)

W.A.No.1989 of 2023

27.07.2023

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