P RAGHUNANDAN Vs. SENIOR ACCOUNTS OFFICER

JUDGEMENT

(1.) The two petitioners have filed the present writ petition seeking for a writ in the nature of declaration declaring Regulation 10 of the Chennai Metro Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy & Collection), Regulation 1991 is ultra vites and beyond the powers of the Board and to direct the Corporatin of Chennai, i.e. fourth repsondent to fix annual value for the property at No. 6, L.B. Road, Adyar, Chennai-600 020 according to procedure prescribed under Chennai City Municipal Corporation Act and Rules made thereunder and consequently, forbear the respondents from seeking recovery of enhanced property tax and Water Tax and Sewerage Tax until the annual value of the sid property is determined in accordance with law.

(2.) The writ petition was admitted on 6.10.2005. Pending the writ petition, an interim injunction was granted. After notice from this Court, on behalf of the second respondent the Chennai Metropolitan Water Supply and Sewerage Board (for short CMWSSB), a counter affidavit, dated 29.5.2006 was filed.

(3.) Regulation 10 of the impugned regulation reads as follows: