MUNEESWARAR ARASARADI VINAYAKAR DHARMA TRUST Vs. CHENNAI METROPOLITAN WATER SUPPLY AND SEWERAGE BOARD

JUDGEMENT

(1.) CHALLENGE in this writ petition is to the levy of water tax and sewerage tax and the attachment proceedings in C. M. C. No. 016/ 0018/00 dated 22. 07. 2004. The writ petition also seeks direction to the 2nd Respondent to restore the sewerage connection to his premises No. 15, M. C. Road, Old Washermanpet, Chennai-21.

(2.) PETITIONER is a trust said to have been created for the purpose of performing the daily rituals and for conduct of other festivals as per the terms of the Trust Deed dated 23. 05. 1958. According to the petitioner, the assessment of water and sewerage tax were made on the basis of the annual value of the premises as assessed by the authorities as per Sec. 35 of the Act. The said Section was omitted by the Tamil Nadu Act 30/1998 and therefore, levying of water and sewerage tax at a specified rates stood cancelled. Earlier, Corporation revised the property tax for the property as per provision for the period of II Half Year 1998-99 through a notice dated 07. 12. 2001. The Petitioner has preferred objection to revision of the property tax. The respondents issued a letter intimating that the water and sewerage tax have been enhanced on the proposed property tax. At that stage, Petitioner has earlier filed W. P. No. 13152/2003 seeking to quash the notice of attachment dated 04. 03. 2003. In the writ petition, by the order dated 24. 05. 2003, court has directed the Petitioner to pay 50 % of the property tax and the issue of water and sewerage tax left undecided. The writ appeal preferred by the petitioner was dismissed confirming the order of the learned Single Judge.

(3.) CASE of Petitioner is that the Respondents sent a letter dated 13. 07. 2004 demanding water and sewerage tax and charges therefor. Petitioner has averred that the Respondents has also cut off sewerage connection on 22. 07. 2004 without prior notice and at the same day, issued a notice of attachment of property, in case of failure to pay the amount of Rs. 19,682/- towards water tax and Rs. 4,725/- towards sewerage tax. Case of Petitioner is that water and sewerage tax have not been determined as per provision of law and therefore, notice of attachment issued by the 2nd Respondent is non est. According to petitioner, levying of water and sewerage tax has absolutely no basis, especially when Sec. 35 of the Act, being the enabling provision, having been omitted and consequentially all the rules therefor also stood cancelled or omitted and there being no substitution.