JUDGMENT :

1. The petitioner herein is a registered company incorporated under the Companies Act, 1956 and is involved in the mining and exploration of oil and natural gas. The petitioner company has been functioning in Ankleshwar since the year 1960. 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.1,62,31,757/-. Being aggrieved by the aforesaid action initiated by the respondent authority, the petitioner herein has approached this Court seeking following reliefs:

“(a) The Hon’ble Court be pleased to issue appropriate writ, order or directions in the nature of mandamus quashing and setting aside the letter dated 27th July, 2005 as well as the ensuing bill dated 9th September, 2005 and further to restrain the respondent’s in future from raising bills at revised rates after 9th September, 2005.

(b) Declare that the basis on which the respondent is seeking to revise the water charges payable by the petitioner are totally illegal and untenable;

(c) Pending hearing and final disposal of this petition, the Hon’ble Court be pleased to stay the re