The authority has the power to demand water and drainage tax and charges, provided the building is assessed by the Corporation of Chennai. Flat owners are responsible for forming an association and ensuring payment of dues to the Board.

1. Petitioners numbering four have approached this court to issue a writ of mandamus forbearing the respondents from taking coercive action including disconnecting the water and drainage connection provided to the premises known as "BBC Plaza", No. 178-180, North Usman Road, T.Nagar, Chennai 600 017.

2. The case of the petitioners is briefly stated hereunder; The premises in which the petitioners own Office and shop is known as BBC Plaza. The said building is a commercial complex and consists of a total number of 55 units. All the units are owned by different people with proportionate undivided share in the land. Certain units are occupied by the owners themselves and rest of them have been leased out to different persons. Of all the 55 units, many of them remain unoccupied. The owners of the unoccupied units are not even contributing the expenses incurred in common, for maintaining the premises. However, the rest of the occupants are maintaining the building by sharing the cost amongst themselves. While the cost of maintenance and upkeep of the building is taken care by the occupants, it is the lawful duty of the owners only to pay the statutory levies. The statutory levies include property tax payable to the Corporation of Chennai and the taxes and charges payable to the Chennai Metropolitan Water Supply and Sewerage Board (in short Board). Many of the owners, whose properties have been assessed both by the authorities of the Corporation of Chennai and by the first respondent have remitted the levies as per the demand. Some of the units have not even been assessed both by the Corporation authorities as well as by the first respondent. Unless necessary assessments are made, it is not incumbent on the owners to remit any statutory dues. The officers of the second respondent visited the premises on 01.03.2000 and represented to the available owners that huge arrears of water tax are to be paid by the owners of the premises and since the same has not been paid, they informed that they are taking coercive action by disconnecting the sewerage and water connection given to the building. They disconnected both the connections on 01.03.2001. Pursuant to the meeting organised, many of the occupants made arrangements and remitted the dues to the second respondent. However, unassessed units cannot do the same, since they are not provided with the information as to what is the amount that has to be paid by them. Similarly, it is not possible for the owners and the occupants to compel the owners, who have not remitted the dues even after assessment. If the respondents resort to coercive action like disconnection, then the entire occupants of the building will be put to hardship and untold sufferings and the building will go without drainage connection and the rooms and toilets cannot be used. There are nearly 200 employees comprising women and men working in various units functioning in the building, hence the present writ petition.

3. The Managing Director, Chennai Metropolitan Water Supply and Sewerage Board filed a counter affidavit, wherein it is stated that premises No.178-180, North Usman Road, consists of 55 flats and out of which 42 flats were assessed to property tax by the Corporation of Chennai. Accordingly, the respondent Board has assessed water and sewerage tax demand to the above 42 flats at 3.5% per half year based on the average value as fixed by the Corporation of Chennai. All the 42 flats in the premises are occupied by shop and office and no residential flats are occupied. As the above flats were in huge arrears of water and sewerage tax and water supply and sewerage service charges, cut off cards and notice were issued under the Revenue Recovery Act,to the defaulters on 16.09.2000 and 28.09.2000. Even after the said notice, they did not come forward to pay the dues. In order to collect the accumulated arrears from the flat owners, water supply and drainage line leading to the flat premises was plugged on 0