HARIDAS PURUSHOTHAMAS Vs. CHENNAI METROPOLITAN WATER

JUDGEMENT

(1.) W.P. No. 21119 of 2002 is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in respect of final cut off notice under reference MMC No. 02/030/1286/000000/9 dated 3.6.2002 from the respondent claiming Rs. 32,335/- for the period I 93-94 to I 2002-03 as Water Tax and from I/98-99 to I/2002-03 Rs. 8,550/- as water charges totalling Rs. 43,885/- in respect of premises N. 16, Kasi Chetty Street, Sowcarpet, Chennai-79 as ultra vires the provisions of the Act 28 of 1978, namely The Chennai Metropolitan Water Supply and Sewerage Act, 1978 as illegal and violative of the Principles of Natural Justice and quash the same and direct the respondent to accept the Water tax and water charges on the basis of the previous annual value. Heard learned counsel appearing for the respective petitioners; Mr. A. Navaneethakrishnan, learned Advocate General assisted by M/s. Poonam Chppra, I. David Singh, M. Jothi Kumar and G. Janakiraman, learned counsel appearing for the Metro Water and Mr. V. Bharathidasan, learned counsel appearing for the Chennai Corporation.

(2.) Almost all these Writ Petitions are filed challenging the demand or claim for water tax, sewerage tax for one or other reason based on notice issued by the Chennai Metro Water Supply and Sewerage Board. It is stated that these cases relate to fixation of water charges, water tax, sewerage taxes, etc., which is based on the annual value fixed by the Chennai Municipal Corporation from time to time. Insofar as corporation tax dispute is concerned there is an appellate forum. The present cases were filed as there was no appellate forum. Interim orders were granted by this court on case to case basis. The situation has now changed and hence this court is constrained to pass the following order.

(3.) The Appellate Forum, namely, Taxation Appeal Tribunal has been notified in terms of Section 12(2) of the Taxation Rules under Schedule IV of the Chennai City Municipal Corporation Act, 1919 insofar as corporation tax is concerned and it is functioning.