1. Heard the learned counsel appearing for the petitioners and the learned counsels appearing for the respondents.

2. At this stage of the hearing of the writ petition, it has been pointed out by Mr.R.Murali, learned Government Advocate, appearing on behalf of the first respondent and Mr.V.Bharathidasan, learned counsel appearing on behalf of the second and the third respondents that it is open to the petitioners to file an appeal against the final assessment issued by the respondent Corporation, on 03.11.2009, and received, on 9.12.2009, under Sec.138-G of the Chennai City Municipal Corporation Act, 1919, read with the relevant taxation rules. They had also submitted that it is open to the petitioners to raise all the grounds available to them before the Appellate Taxation Tribunal.

3. In such circumstances, it is made clear that it is open to the petitioners to avail the alternate remedy, as provided under the Chennai City Municipal Corporation Act, 1919, raising all the available grounds, as per law. If the petitioners choose to file an appeal, they can do so, within 15 days, from the date of receipt of the copy of this order. On such appeal being filed, the Appella