AVON PLASTICS Vs. SPECIAL TAHSILDAR REVENUE RECOVERY

JUDGEMENT

(1.) THIS writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records on the file of the 1st respondent in Proc.2/030/1510/00/2 dated 8.12.2003 and quash the same as illegal, incompetent, and without jurisdiction. THIS writ petition has been filed praying for a writ of Certiorari to call for the records relating to the proceedings of the first respondent in Proc.2/030/1510/00/2, dated 8.12.2003, for the payment of Water and Sewerage Tax, under Section 62 (2) of The Madras Metropolitan Water Supply and Sewerage Act, 1978.

(2.) THE main contention of the learned counsel appearing for the petitioner is that even though the demand notice had been issued to both the petitioner, as well as the owner of the property, who is the second respondent herein, the impugned proceedings had been issued only to the petitioner. THErefore, the impugned proceedings is arbitrary and illegal.

(3.) AT this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that an opportunity may be given to the petitioner to go before the concerned authorities, with regard to the disputed amount claimed by the first respondent, as water and sewerage tax.