1). The petitioners carry on business as builders. In the year 1995, they purchased the land in question alongwith the structures/buildings standing thereon. The dispute raised in the present petition relates to the property taxes payable in respect of the land to respondent no.1-Municipal Corporation. Respondents no.2 to 5 are the officers of respondent no.1.

2). For the purpose of its development, whenever the petitioners demolished the structures standing on the land in question, the assessment of property taxes in respect thereof had been revised in view of the demolitions. Later, when the petitioners submitted the building construction plans for approval to respondent no.2, they had paid sewerage charges. They had also been paying water taxes separately. Therefore, they had contended before the respondents that they were not liable to pay water tax and sewerage tax included in the property tax bill and requested for deletion of the two taxes. The contention of the petitioners was accepted by the respondents and by the letter dated 5th June, 2010, they informed the petitioners of sanction of deletion of sewerage taxes for the period 1st July, 2005 to 21st January, 2007