A Division Bench, comprising Justices R Banumathi and T S Sivagnanam, while dismissing a batch of petitions challenging the amendment, said as per the amendment the infrastructure and amenity (I&A) charges were not levied on all types of buildings, but it was only on multi storeyed constructions, commercial buildings and group developments.
The bench, while justifying the levy of the said charges said that the levy was on change of use of land or building and such levy was only for the information technology buildings, industrial or institutional Buildings, group developers, special buildings, multi storied, commercial buildings.
The bench said it was a benefit given to a promoter and developer based on the principle of equivalence as the state was required to provide infrastructure throughout the state to withstand the impact of these special buildings, and therefore said the state has discharged the burden cast upon it.
It also said that the levy did not amount to a multiple levy but a levy with a distinct purpose, object and intent as envisaged under the Amending Act 2007.
The bench justified the rules framed under the above Act in 2008 and said that it provided sufficient guidance to the delegate and did not suffer from any unguided or uncanalized power of excessive delegation.
In the light of the development of law explaining and the facts placed before it by government, the bench said it was convinced and dismissed writ petitions and appeals challenging the vires of the impugned enactment.
