Urban land tax exemption claim must be reconsidered on merits, with status quo maintained pending decision

The exemption claim under the Tamil Nadu Urban Land Tax Act had to be reconsidered because the representation dated 09.02.2005 was treated as having been received by the respondent's office, even though it could not later be traced in the file. The authority was directed to receive the representation again and decide it on merits in accordance with law. Pending that reconsideration, status quo was ordered to be maintained in respect of the impugned demand, giving interim protection against coercive enforcement until the exemption request was finally addressed.

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Issues: Whether the petitioner was entitled to consideration of its representation seeking exemption from Urban Land Tax under the Tamil Nadu Urban Land Tax Act, and whether interim protection was warranted till such consideration.

Analysis: The representation dated 09.02.2005 was found to have been received by the office of the first respondent, notwithstanding the respondents' inability to trace it in the file. In these circumstances, the representation was required to be considered on merits and in accordance with law. To preserve the subject matter pending such consideration, maintenance of status quo in respect of the impugned demand was directed.

Conclusion: The representation seeking exemption was directed to be furnished again and decided by the first respondent on merits, with status quo maintained until then.

Final Conclusion: The writ petition was disposed of by directing reconsideration of the exemption claim and granting interim protection against coercive enforcement of the demand.

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