The petitioners have filed these two writ petitions to direct the respondents to declare the lands in question as the absolute lands of the petitioners.
2. The petitioners in these two cases have purchased lands in question from Mrs. Jayalakshmi Krishna Rathnam, w/o Krishna Rathnam residing at No. 54, Venkataratnam Nagar, Adyar, Chennai.20. It is stated by the petitioners that the lands originally belonged to one Veerabathra Naicker, who sold the property to Jayalakshmi Ammal and Nagarathinam Ammal by a sale deed dated 28.12.1964 and thereafter, by a partition, the said Jayalakshmi Ammal is in absolute possession of the property. According to the petitioners, they have constructed dwelling house in their respective property and paid the property tax assessed by the local panchayat. The second respondent/ Assistant Commissioner of Urban Land Tax called upon the petitioner to vacate and deliver vacant possession of the property by issuing proceedings dated 30.7.1989. However, these two writ petitions have been filed for a Mandamus to declare the lands which are subject matter of the writ petitions as absolute lands of the petitioners in view of the Repealed Act 20 of 1999. The petitioners have not in effect challenge the proceedings of the second respondent dated 30.7.1989.
3. In the counter affidavit filed by the Department, it is stated as follows:-
" With regard to the averments made Ground-(k) of the affidavit, it is submitted that action has been taken to acquire the excess vacant land from the Registered holder of the land as on 3.8.76 under the provisions of Tamil Nadu Urban Land (Ceiling and Regulation) Act 1978. The provisions of Repeal Act shall not affect the case, where possession of land has been handed over to Revenue department. The petitioner is only the purchaser of the land and the sale is hit by Section 6 of the Act. The present usuage of the land and house could not be taken into account. The purchaser can apply to Government as an innocent buyer as per G.O.Ms.No. 649/Revenue dt. 29.7.98 for regularisation of purchase of the land."
4. At the time of final hearing, the learned counsel for the petitioners relied upon G.O.No. 565/ Revenue,nanu1(1) Department, dated 26.9.2008 and stated that subsequent purchaser of property can seek exemption from the provisions of the Act by way of regularisation. He submitted that the petitioners will make a representation to the Government based on the aforesaid Government Order and pleaded for exemption and regularisation from the proceedings of the Act.
5. In view of the limited prayer now sought for by the petitioners, the petitioners are given liberty to make a detailed representation with all records and seek for appropriate relief in terms of G.O.Ms.No. 565, dated 26.9.2008. On receipt of such representations, the respondents shall consider and dispose of the same on merits and in accordance with law within a reasonable time. These two writ petitions are disposed of accordingly. Consequently, WP M.P.No. 7770 and 7837 of 2005 are closed. No costs.
ra To
1. The Special Commissioner, and Commissioner for Urban Land Ceiling and Urban Land Tax, Chepauk, Chennai.5.
2. The Assistant Commissioner, for Urban Land Tax, Competent Authority, Alandur, No.16 Sannathi Street, Chennai 88