v Patta
issued under UDR Scheme (Updating Registry Scheme) in order to enforce tax on
Grama Natham lands which are called as THORAYA PATTA, not similar to patta
issued under the Land Encroachment Act. As per TamilNadu Encroachment Act of
1905, Sec.2 THORAYA PATTA is granted in order to levy Tax and cannot be used to
confer title in whose name patta was obtained.
v UDR
Patta can be issued only to a person residing and enjoying the premises upon
physical examination of the property.
v THORAYA
PATTA is just a document to identify the taxpayer for the land.
