1. Heard Mr.Ramakrishnan Viraraghavan, Barrister, learned counsel appearing for the petitioners and Mr.S.Gunasekaran, learned Government Advocate appearing for the respondents.

2. The petitioners have filed this writ petition seeking issuance of a writ of Certiorari calling to quash the order no Rc.J6/49509/1999 dated 4 July 2013 on the file of the First Respondent and consequently forebear the respondents from collecting a sum of Rs.3,55,53,054/- or any other amount towards arrears of leases rent and municipal tax.

3. The petitioners have challenged the order passed by the District Collector, Chennai by which the District Collector has directed the petitioner to remit the arrears of rent with retrospective effect from 01.07.1998 to 30.06.2000 being a sum of Rs.37,83,535/-.

4. The un-disputed facts are that the petitioner was granted lease of a strip of land on 04.01.1974 for a period from 01.01.1971 to 30.06.1975. By proceedings dated 24.07.1978, the first respondent proposed to increase the lease rent for the next five years. The petitioner consented to the increase in lease rent at Rs.6182.75 per annum. Subsequently, by another proceedings dated 18.06.1979 the first respondent increased the lease rent to Rs.12,365.50.50 and the petitioner by letter dated 25.07.1979 consented only for Rs.6182.75 and did not agree for further increase. Subsequently, by communication dated 29.12.1980, lease rent was fixed at 6182.75 and it was renewed from 01.07.1980 to 30.06.1985. Further renewal was granted upto 30.06.1990 by proceedings dated 26.02.1987. During 1993 a letter was sent by the second respondent calling upon the petitioner to consent for renewal of the lease and the petitioner enclosed the consent letter dated 21.12.1993 and requested the challan for three years from 01.07.1990 to 20.06.1993. Further, the petitioner informed the second respondent by communication dated 28.12.1994 that they have paid lease rent and municipal tax for the period from 01.07.1990 to 30.06.1995 being a sum of Rs.268,448.75 and such remittance was made on 15.04.1994. The petitioner applied for further renewal from 01.07.1995 to 30.06.1998 by application dated 13.05.1998 and the lease rent for the said period was also remitted being a sum of Rs.161,069.25. Consent letter was also sent by the petitioner during July 1999. Subsequently, the second respondent by communication dated 06.04.2000 confirmed that recommendations have been made for renewal of the lease from 01.07.1990 to 30.06.2000 and calling upon the petitioner to pay the lease rent amounting to Rs.161,070 within seven days. After about two years by communication dated 16.09.2002 the second respondent demanded Rs.36,76,151 by retrospectively enhancing the lease rent from 01.07.1995 to 30.06.1999. Challenging this revision of lease rent with retrospective effect the petitioner filed appeal before the first respondent on 18.12.2002. In the meantime, the second respondent sent a letter demanding the amount. The petitioner filed another appeal against such a demand raised by the second respondent dated 26.09.2003 and the appeal was entertained in Appeal No.138 of 2003. Subsequently, in 2004, the petitioner has paid the lease rent of Rs.107,382 for the period from 01.07.2003 to 30.06.2005 without prejudice to their rights. The demand was served on 16.07.2014 demanding 1.87 crores. An appeal was preferred by the petitioner to the first respondent on 11.08.2004. Being affected by the huge demand of lease rent with retrospective effect, the petitioner addressed the first respondent on 25.08.2004 offering to surrender the land and termination of the lease and also sent reminder to the first respondent. As no communication was received thereafter and the second respondent continued to demand the amount of Rs.1.87 Crores by issuing repeated demands. Subsequently, the surrender has been accepted and transfer of charge certificate has been signed by the Revenue Inspector and petitioners representat