ORDER Swamikkannu, J. 1. Mr. Somayaji, learned Counsel for the petitioner refers to the paragraph 7 of the Government Order in G.O. Ms. No.-2625, dated 27th December, 1976, which reads as follows: Clause VII(a): All Institutions recognised as charitable institutions under the Indian Income-tax Act will be dealt with as such for purposes of concessions under the Tamil Nadu Urban Land Tax Act. According to the learned Counsel for the petitioner this aspect had been overlooked by the authority concerned, namely the Commissioner and Secretary to Government when he had made an order on 28th January, 1982 (in letter No. 73624/U1/80-7, dated 28.1.1982) informing the trustee, Sri Agastiyar Trust, 234, Mint Street, Madras-3, that they see no grounds to comply with the request of the trustee, and accordingly rejected the prayer. 2. In this regard Mr. Somayaji, the learned Counsel for the petitioner stated that the following submissions were made before the Honourable Minister for Revenue, Fort St. George, Madras-9, while praying for an exemption under Section 27 of the Tamil Nadu Urban Land Tax Act, 1966 which reads as follows: The following table of statements showing the income and expenditure will itself make it clear that the Trust in question is a public and charitable trust entitled exemption provided above: Learned Counsel for the petitioner submits that over and above the net income, the petitioner herein had spent about nine lakhs of rupees for charitable purposes during the years commencing from 31.8. 1965 to 31.8.1976. 3. In the counter affidavit that has been filed in the instant case, it is pointed out in paragraph 6 as follows: In paragraph 2 of the affidavit, the petitioner trust has stated about the formation of the trust, and the circumstances leading to the filing of the writ petition. These allegations are not admitted. In paragraph 3 of the affidavit, the petitioner has stated that it has been recognised as a charitable institution entitled to exemption under Section 11 of the Income Tax Act, 1961. The exemption under Income Tax Act, 1961 has no binding force to exempt the petitioner from levy of urban land tax under Urban Land Tax Act. The petitioner filed the return under Section 7-C of the Tamil Nadu Urban Land Tax Act, 1966 on 27.10.75. The exemption under Income Tax Act, 1961 has no binding force to exempt the petitioner from levy of urban land tax under Urban Land Tax Act. The petitioner filed the return under Section 7-C of the Tamil Nadu Urban Land Tax Act, 1966 on 27.10.75. As the particulars of land held by the Trust furnished in the return found to be incorrect and incomplete it was issued a notice in Form 2-C under Section 10(2)(a) and with Section 40-A of the Tamil Nadu Urban Land Tax Act, 1966, Amended Act, 1975 on 8.4.76 by the second respondent directing the petitioner trust to appear for an enquiry on 28.4.76. It is true he was served with the order of assessment on 21.11.77. 4. The point for consideration is whether the relief prayed for by the petitioner herein can be granted. 5. It is quite clear that the relevant provision of Indian Income-tax Act had been ignored in the instant case before us because what is exempted by the Income-tax Authorities must also be exempted as per the provisions of the Urban Land Tax Act. Learned Counsel for the petitioner has also pointed out paragraph 37 of the order of the Income-tax Appellate Tribunal regarding this petitioner as appellant which runs as follows: Summarising the position, we hold that the assessed-trust satisfied the conditions of a charitable purpose as laid down in Section 2(15) for the years under appeal the trust must be regarded as having applied 75% of its income or more for charitable purposes. And the claim was under Section 11 is not defeated by the application of Section 13 of the Act. The assessee's appeals for all the years are allowed. A careful perusal of the respective contentions together with the observations made by the relevant Authorities during appropriate time clearly shows that the Impugned order suffers from defect of not applying the general principle recognised by law that the bodies which have been recognised as charitable institutions must be exempted by the Urban Land Fax Authorities as well. In this view the order of the Commissioner and Secretary to Government, dated 28.1.1982 in Setter No. 73624/U1/80-7 is certainly not in accordance with law. Anyhow an opportunity has to be given to the parties herein in order to apply the principles of law appropriately at appropriate situation. In this view the order of the Commissioner and Secretary to Government, dated 28.1.1982 in Setter No. 73624/U1/80-7 is certainly not in accordance with law. Anyhow an opportunity has to be given to the parties herein in order to apply the principles of law appropriately at appropriate situation. In this view, the order contained in letter No.73624/U1/80-7, dated 28.1.1982 passed by the Commissioner and Secretary to Government against the petitioner, the Trustee of Sri Agastiyar Trust, Madras-3 is set aside and the matter is remitted back to the said Commissioner and Secretary to Government who should dispose of the matter in accordance with law in the light of the observation made above. The Commissioner and Secretary has to take the initiative and see to it that he applies the above principle and further proceed in the matter since the above order dated 28.1.1982 made against the petitioner is hereby set aside by allowing this writ petition. The writ petition is allowed. The authorities concerned is directed to dispose of the matter within 2 months from the date of receipt of this order. Under these circumstances, there is no order as to costs.