Veeraswami, C.J.- This appeal arises from an order of Kailasam, J., allowing the first respondent’s petition under Article 226 of the Constitution and directing the appellant, which is the Corporation of Madras, to apply for sanction of the State Government as provided for in section 102 proviso (a) of the Madras City Municipal Corporation Act, 1919, for exemption of the whole of water and drainage tax and the lighting tax in West Mambalam area. The first respondent is a landlord residing in West Mambalam and is said to own four houses in different roads in the area. He complained that the West Mambalam area had been neglected and uncared for by the Corporation in providing water and drainage amenities, which has caused great inconvenience to the residents in the area. The demand notices served on the first respondent showed that the property tax was levied at the certain percentage of the annual value of the buildings and the tax included levy for water, drainage and lighting. The first respondent addressed the Corporation several letters about the neglect of the area and paid the tax for general purposes, lighting and cess ; but the portion of the tax relating to water and draina

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