BOMMAN. M. IRANI Vs. COMMISSIONER

JUDGEMENT

(1.) These writ petitions are filed by a petitioner who occupies two shops admeasuring 584 sq.ft of built up area in a property comprising 6375 sq.ft. in ground floor and 6000 sq.f.t in first floor of property at No.231, Old Door No.172, Anna Salai, Thousand Lights, Chennai - 600 006 ('property'/'property in question'). Apart from the petitioner, it is stated that there are three other tenants in the property. The owner of the property, arrayed as a respondent, and duly represented by counsel is admittedly in arrears of water and sewerage taxes in respect of the property in question. A notice for disconnection of water and sewerage connection has been issued to the owner as well as the tenants and only the petitioner before me has chosen to approach this Court challenging the same.

(2.) All learned counsels have been heard in detail and certain larger issues have also been identified and answered in the paragraphs to follow.

(3.) Liability as regards water and sewerage tax is concurrent and vests jointly in both the land owner as well as the tenant in terms of Section 62(2) of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 ('Act') and Regulations 24 to 27 of the Chennai Metropolitan Water Supply and Sewerage Boards' Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991, ('Regulations') extracted below: Section 62. Obligations of owner and occupier.