GENERAL FABRICATORS P LTD NO 84 GENERAL PATTERS ROAD MOUNT ROAD MADRAS Vs. MADRAS METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD

JUDGEMENT

(1.) THIS writ petition is filed for the issue of a writ of mandamus directing the first respondent to grant the petitioner-Company at No. 84, General Patters Road, Mount Road, Madras-2 exemption from payment of water and sewerage tax till such time water and sewerage connections are provided to its premises.

(2.) THE grievance of the petitioner, as seen from the affidavit filed in support or the petition, is that the petitioner-company is engaged in the business of iron and steel fabrication. It is one of the factories in a cluster of several establishments inside the same vast compound situated in a busy locality in the Mount Road area near Odeon Talkies. It has employed 50 workers. It has provided a private toilet with septic tank facility as also a bore-well for the use of the workers. According to the petitioner, neither the petitioner company nor any other companies in the aforementioned compound has water supply or sewerage connection, and that the petitioner had been requesting the 1st respondent to arrange for these facilities. It is further stated in the affidavit that there cannot be a justifiable demand for water and sewerage tax without actually providing these facilities. It has been categorically stated to the first respondent that once the facilities were provided, the petitioner-company would unhesitatingly pay the bills as and when received. THE petitioner Company also wrote letters on 6-4-1982 and 12-11-1982 to the Consumer Service Engineer, Madras Metropolitan Water Supply and Sewerage Board Area-1, Division 93 requesting him to arrange for these facilities. THE petitioner-company further wrote to the Controller of Finance, Madras Metropolitan Water Supply and Sewerage Board, Door No. 43-46, Greams Road. Madras-600006, on 8-6-1983 and 11-7-1983 stating that there is no water and sewerage connection to the premises in question and, therefore, they are not justified in raising any demand without providing these facilities. THE Controller of Finance replied on 30-6-1983 stating that water and sewerage tax is payable by all that property owners irrespective of the fact whether water and sewerage facilities are available or not, as it is only a component of the property tax paid earlier by the property owners to the Madras Corporation, and as such, the demand raised by the Board will have t o be paid by the petitioner. THE petitioner has fur'her stated in the affidavit that by letter dated 18-6-1983, the Senior Accounts Officer No. 1, Madras Metropolitan Witer Supply and Sewerage Board, Area I, Madras-2, wrote to the petitioner Company that the petitioner's request for cancellation of water and sewerage tax for the reason that its premises has no water supply or sewerage connection is not tenable as there is no provision in the Madras Metropolitan Water Supply and Sewerage Board Act, 1978. According to the petitioner, the first respondent is a statutory body constituted under Tamil Nadu Act 28 of 1978 for the purpose of exclusively attending to the growing needs of and for planned development and appropriate regulation of water supply and sewerage services in the Madras Metropolitan area. THE scheme of the Act would indicate that the tax cannot but be for the purpose of defraying the expenses connected with water and drainage system of the City and the first respondent under S. 34 (3) of the Tamil Nadu Act 28 of 1978 had the power to exempt any local area from the whole or portion of the water tax and sewerage on the ground that such area is not deriving any or the full benefit from the water supply or sewerage system or the first respondent may remit a portion of such taxes not exceeding one half on the ground that the premises concerned has remained vacant. On the basis of this, the present writ petition has been filed.