The order passed by the third respondent dated 30.12.2014 in T.A.T.No.7 of 2013, is under challenge in this writ petition. A further direction is sought for to direct the second respondent to reconsider the entire matter after considering the comparative annual rental value for the nearby hospital and etc., and to fix the reasonable Annual Tax for the hospital.

2. The learned counsel, appearing on behalf of the writ petitioner, made a submission that the enhancement of property tax made in respect of the premises belongs to the writ petitioners is exorbitant. Proper assessment of property tax has not been done in spite of the representations submitted by the writ petitioners.

3. This apart, the learned counsel for the writ petitioners states that less property tax is imposed in respect of the neighbouring hospital, namely Sundaram Medical Foundation, Anna Nagar and Sri Devi Hospital, Anna Nagar and also Billroth Hospital, Anna Nagar. The learned counsel for the writ petitioners urged this Court, by stating that when the property tax has been fixed in respect of all other neighbouring hospital properties, the same logic is to be adopted in respect of the petitioner-hospital als