ORDER :- This writ petition has been filed praying for a writ of certiorari to call for the records of the respondents pertaining to the cut off notice dated 20-2-98 and to quash the order therein.

2. Heard both sides.

3. The short facts involved in this writ petition are: The petitioner was served with notice dated 20-2-98 to pay tax at the rate of Rs. 7431.85 for every half year with effect from I-1992-1993. The original tax to the said property was Rs. 2448/- per half year. Prior to the said notice no demand notice was served by the respondents. Hence prayed for the quashing of the impugned notice.

4. Learned counsel appearing for the petitioner argued that prior to the impugned order no notice was issued by the respondent, that under Sec. 34(1) of the Act the respondent Board shall levy both Water and Sewerage taxes, that under Sec. 34(2) the water tax shall not be more than 20% of the assessed annual value of the property and the sewerage tax shall not be more than 10% of the annual value of the property and that under Sec. 34(5) of the Act, the Board may exempt any local area from whole or portion of the aforesaid taxes on the ground that such area is not deriving any o