JUDGMENT :

S.M. SUBRAMANIAM, J.

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records of the second respondent culminating in the two ‘Notice to Occupiers’ dated 01.07.2009 issued to the second and third respondents in respect of the building at No. 787, Anna Salai, Chennai-600002 and quash the same.

1. The writ on hand is filed questioning the validity of the notice issued to the occupiers of the building under Rule 29, Schedule IV of the Chennai City Municipal Act IV of 1919.

2. The petitioners are the absolute owners of the property consisting of a building at Door No. 787, Anna Salai, Chennai-600002.

3. The petitioners state that a building was assessed to property tax and they were paying the same. However, it is stated that the property tax was paid whenever it is demanded and there was no subsequent demand raised by the respondent-Corporation and for that period, the petitioners have not paid their property tax.

4. The respondents demanded enhanced property tax at the rate of Rs.