The main legal point established in the judgment is the availability of an alternate remedy through the Taxation Appeal Tribunal for cases related to water tax, sewerage tax, and water supply and sewerage service charges.

1. W.P.No.21119 of 2002 is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in respect of final cut off notice under reference MMC No.02/030/1286/000000/9 dated 3.6.2002 from the respondent claiming Rs.32,335/- for the period I 93-94 to I 2002-03 as Water Tax and from I/98-99 to I/2002-03 Rs.8,550/- as water charges totalling Rs.43,885/-in respect of premises N.16, Kasi Chetty Street, Sowcarpet, Chennai-79 as ultra vires the provisions of the Act 28 of 1978, namely The Chennai Metropolitan Water Supply and Sewerage Act, 1978 as illegal and violative of the Principles of Natural Justice and quash the same and direct the respondent to accept the Water tax and water charges on the basis of the previous annual value.

2. Heard learned counsel appearing for the respective petitioners; Mr. A. Navaneethakrishnan, learned Advocate General assisted by M/s. Poonam Chopra, I. David Singh, M. Jothi Kumar and G. Janakiraman, learned counsel appearing for the Metro Water and Mr. V. Bharathidasan, learned counsel appearing for the Chennai Corporation.

3. Almost all these Writ Petitions are filed challenging the demand or claim for water tax, sewerage tax for one or other reason based on notice issued by the Chennai Metro Water Supply and Sewerage Board. It is stated that these cases relate to fixation of water charges, water tax, sewerage taxes, etc., which is based on the annual value fixed by the Chennai Municipal Corporation from time to time. Insofar as corporation tax dispute is concerned there is an appellate forum. The present cases were filed as there was no appellate forum. Interim orders were granted by this court on case to case basis. The situation has now changed and hence this court is constrained to pass the following order.

4. The Appellate Forum, namely, Taxation Appeal Tribunal has been notified in terms of Section 12(2) of the Taxation Rules under Schedule IV of the Chennai City Municipal Corporation Act, 1919 insofar as corporation tax is concerned and it is functioning.

5. It is now brought to the attention of this court that in respect of demand for water tax, sewerage tax and water supply and sewerage service charges, the Government has notified an appellate forum. The Government has issued a G.O.(Ms.)No.123 Municipal Administration and Water Supply (Metro Water) Department dated 21.12.2012 in this regard. The following Notification has been issued:-

"In exercise of the powers conferred by sub-section (1) of section 70 of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978), the Governor of Tamil Nadu hereby constitutes a Tribunal for the purposes of that Act and directs that the Taxation Appeal Tribunal constituted under sub-rule (1) of rule 12 of the Taxation Rules in Schedule IV to the Chennai City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919) shall act as the Tribunal so constituted under the said Tamil Nadu Act 28 of 1978 also"

6. In view of the above notification, all cases relating to water tax, sewerage tax, water supply and sewerage service charges will have to be decided by the appellate forum notified as above. There is now an effective alternate remedy.

7. In view of the above, all the writ petitions filed challenging the demand notice, in respect of water tax, sewerage tax and water supply and sewerage service charges levied by Chennai Metro Water Supply and Sewerage Board under the Tamil Nadu Act 28 of 1978 have to be decided by the Taxation Appeal Tribunal as above. Hence in view of the alternate remedy available, the writ petitions will have to be disposed of giving the petitioners an opportunity to pursue the alternate remedy.

8. All the learned counsel appearing for the respective parties in the writ petitions relating to Metro Water Tax, sewerage tax, water supply and sewerage charges cases are directed to file duplicate set of papers along with all the connected records before the Registry on or