1. The final warrant notice issued by the Assistant Revenue Officer, Corporation of Chennai, in his Proceedings dated 07.07.2010, is under challenge in this writ petition.

2. The final warrant notice impugned in the present writ petition states that the writ petitioner should pay the property tax arrears amount of Rs. 1,14,981/- (Rupees One Lakh, Fourteen Thousand, Nine Hundred and Eighty One only) within a period of one weeks, failing which further action will be initiated under provisions of the Chennai City Municipal Corporation Act. The writ petitioner has filed the present writ petition, challenging the said final warrant notice on the ground that the petitioner purchased the immovable property at Door No. 16/8, College Road, Chennai 600 006, from their vendor, Mr. M.K. Giri through the sale deed dated 14.12.2005.

3. The learned counsel appearing on behalf of the writ petitioner for the petitioner states that the assessment of property tax was improperly made by the respondent Corporation. The arrears of property tax is calculated without reference to any proper assessment order. The enhancement of property tax effected by the Corporation is also irregular and not based