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,