P. Subramonian Poti, J.

1. The petitioner seeks the issue of a writ of certiorari to quash Ext. P-8, which is a letter from the Municipal Commissioner, Shertallai informing the petitioner that his request to withdraw the demands for property tax made on the petitioner cannot be allowed and the tax already demanded may have to be paid, and also to quash Ext. P-9 demand notice dated 29th June 1973 for property tax of Rs. 571.70, being the property tax for the first and second halves of 1972-73. There is also a prayer for issue of a writ of mandamus or direction to restrain the respondents, the Municipal Council, Shertallai from making demands for payment of property tax in respect of the lands and buildings owned by one Ratanlal Murarka and said to be occupied by the petitioner’s company till 17th March 1972.

2. The petitioner is a company registered under the Companies Act. It had a factory at Shertallai within the limits of the Shertallai Municipality. According to the petitioner-company the factory ceased to function on 17th March 1972. The factory buildings and the premises were taken by the company on a perpetual lease from one Chunilal Murarka in the year 1952. The comp