IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.03.2011 CORAM:- The Hon'ble Mr. Justice R. SUDHAKAR W.P. Nos. 9464, 9465, 7010 and 10166 of 2011 D. Ramamoorthy .. Petitioner (In all the W.Ps.) Vs. 1. The Senior Accounts Officer, Area No.5, Division No. 78, Chennai Metropolitan Water Supply and Sewerage Board, 227, II Avenue, Near 12th Main Road, Chennai.40. 2. The Depot Manager, Area No.5, Division No. 78, Chennai Metropolitan Water Supply and Sewerage Board, 227, II Avenue, Near 12th Main Road, Chennai.40. .. Respondents (In all the W.Ps.) Petitions filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records relating to the water and sewerage tax notice No. 32188 and Deport No.078/1803/04, Notice No. 32187 and Deport No.078/1803/03, Notice No. 32194 and Depot No.078/1803/10 and Notice No. 32185 and Depot No.078/1803/01, dated 21.2.2008 passed by the 2nd respondent with respect to the flat in first floor situated at Door No. 319/4, 319/3, 319/10 and 319/1 respectively Valluvarkottam High Road, Nungambakkam, Chennai-34 and quash the same and to direct the respondents to levy water and sewerage tax according to the prevailing market rate for the rent for the period from 2007-08. For Petitioner/s : Mr. M. Md. Ibrahim Ali For Respondents : Mr.G.S.Mohan ............. https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER These writ petitions are filed to call for the records relating to the water and sewerage tax notice No. 32188 and Deport No.078/1803/04, Notice No. 32187 and Deport No.078/1803/03, Notice No. 32194 and Depot No.078/1803/10 and Notice No. 32185 and Depot No.078/1803/01, dated 21.2.2008 passed by the 2nd respondent with respect to the flat in first floor situated at Door No. 319/4, 319/3, 319/10 and 319/1 respectively Valluvarkottam High Road, Nungambakkam, Chennai-34 and quash the same and to direct the respondents to levy water and sewerage tax according to the prevailing market rate for the rent for the period from 2007-08. 2. These writ petitions have been filed challenging the demand of water tax based on assessment. The petitioner challenges the same stating that the demand-cum-notice has been issued by the second respondent levying water charges retrospectively. The grievance of the petitioner is that the petitioner was not given an opportunity to submit his reply to the demand and also to contend that the demand is arbitrary. 3. Thiru G.S.Mohan, learned counsel for the respondents states that the demand-cum-notice can be treated as a notice and the petitioner may be permitted to file his reply, which will be considered in accordance with law. 4. In view of the stand taken by the respondents, the petitioner in each one of the cases will be permitted to file a reply to the demand-cum-notice within a period of fifteen days from the date of receipt of a copy of this order and the authority shall give the petitioner an opportunity of hearing and decide the matter on merits and in accordance with law within a period of fifteen days from the date of receipt of the reply. Till such time the issue is finally decided, the demand shall be kept in abeyance. These writ petitions are disposed of accordingly. Consequently, M.P.No. 1 of 2008 (four petitions) are closed. No costs. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. ra https://hcservices.ecourts.gov.in/hcservices/ To 1. The Senior Accounts Officer, Area No.5, Division No. 78, Chennai Metropolitan Water Supply and Sewerage Board, 227, II Avenue, Near 12th Main Road, Chennai.40. 2. The Depot Manager, Area No.5, Division No. 78, Chennai Metropolitan Water Supply and Sewerage Board, 227, II Avenue, Near 12th Main Road, Chennai.40. 4 ccs to mr.A.S. Mujipur Rahman, Advocate, Sr. 18108, 18107, 18105, 18106 2 ccs to mr.G.s. mohan, Advocate, Sr. 18350, 18351 WP Nos.9464,9465,7010 & 10166/2008 TS (CO) kk 31/3 https://hcservices.ecourts.gov.in/hcservices/