https://www.taxtmi.com/caselaws?id=354266 Land assessed as vacant in part and as a resort area with guest houses, restaurants and shops in part was treated as urban land, not agricultural land, for liability under the Tamil Nadu Urban Land Tax Act, 1966. The authorities relied on notice, inspection and user of the property to determine its character, and the petitioner's reliance on earlier agricultural income-tax treatment was rejected as relating to different periods. Since the original and revisional authorities had already carried out the factual exercise of measuring the property and ascertaining its use, interference under Article 226 was not warranted on a mere reappreciation of facts. The challenge to the assessment therefore failed. en-us Wed, 10 Jan 2018 00:00:00 +0530 Mon, 22 Jan 2018 08:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354266 Land assessed as vacant in part and as a resort area with guest houses, restaurants and shops in part was treated as urban land, not agricultural land, for liability under the Tamil Nadu Urban Land Tax Act, 1966. The authorities relied on notice, inspection and user of the property to determine its character, and the petitioner's reliance on earlier agricultural income-tax treatment was rejected as relating to different periods. Since the original and revisional authorities had already carried out the factual exercise of measuring the property and ascertaining its use, interference under Article 226 was not warranted on a mere reappreciation of facts. The challenge to the assessment therefore failed. Case-Laws Indian Laws Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354266