JUDGMENT :

1. The petitioner herein is a registered company incorporated under the Companies Act, 1956 and is engaged in refining and marketing petroleum products. The petitioner’s refinery at Vadodara is engaged in the processing of crude petroleum products and the petitioner plays a vital role in supplying the petroleum products across the country. By way of present petition, the petitioner seeks to challenge the action of the respondent authority whereby, the respondent authority has ordered to charge and collect water tax to the tune of Rs.1,82,11,534/-. Being aggrieved by the aforesaid action initiated by the respondent authority, the petitioner herein has approached this Court seeking following reliefs:

“[a] this Hon’ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the resolution dated 24.09.2002 as also the demand notices dated 01.10.2005, 13.10.2005 and 23.02.2006 and be further pleased to restrain the respondents from raising bills/revised rate;

[b] this Hon’ble Court be pleased to hold and declare that the respondents have acted wholly without jurisdiction in issuing resolution dated 24.09.2002;

[c] that pending admission, heari