MAHENDRA KUMAR BHAIYA Vs. CHAIRMAN

JUDGEMENT

(1.) W .P.No.6539 of 2005 is filed praying to issue a Writ of Certiorarified Mandamus, to call for records and quash the demand made in the impugned letter dated 03.02.2005 issued by the second respondent in respect of premises bearing door No.286/22, Puruswalkam High Road, Chennai-600 007 and direct the respondent not to collect any water charges from the petitioner for his aforesaid shop portion bearing Municipal Door No.286/22, Puruswalkam High Road, Chennai-600 007 and consequential surcharge thereon.

(2.) HEARD learned counsel appearing for the respective petitioners; Mr.A.Navaneethakrishnan, learned Advocate General assisted by M/s.Poonam Chopra, 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.

(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.