Chennai port trust not exempt from Urban Land Tax: Madras HC

The Special Commissioner and Commissioner of Urban Land Ceiling and Urban Land Tax Vs Chennai Port Trust (Madras High Court) Conclusion: Chennai Port trust was not eligible for exemption under Section 29(a) of the Urban Land Tax Act as it did not produce any evidence to prove that the Lands were owned by the Central Government and that the Madras Dock Labour Board was only the ostensible owner. Indeed, the evidence on record indicated that the Madras Dock Labour Board was both the ostensible and real owner and the Lands were assessed to urban land tax and that the Madras Dock Labour Board paid...