The petitioner, a Furniture Company, is having its registered office at 37, Poonamallee High Road, Koyambedu, Madras. The premises comes under the Koyambedu Panchayat Union and they have no water supply to the premises. The occupants make their own arrangements for providing water supply. The first respondent has not also made any arrangement for supply of protected water supply to the premises. The Madras Metropolitan Water Supply and Sewerage Act, 1978 (hereinafter referred to as the Act) supersedes all other connected Acts and the Board is exclusively attending to the needs of the public within the area covered by the Act. The petitioner has referred to the various provisions of the Act and I will make a reference to them, if and when necessary. In this case, the petitioner is primarily concerned with the levy of water tax and the notice issued on 11. 1990, in and by which a huge demand is made as water tax for the assessment years 2/79-80 till 2/89-90. The total amount demanded is Rs.29,429.40 at the rate of Rs.1,337-70 per half year. The notice says that the water and sewerage tax as detailed therein should be paid within 30 days of the date of the bill. The contenti