JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in Na.Ka.No.5483/2018/AI, dated 25.01.2021 on the file of the second respondent and quash the same and consequently direct the second respondent to fix the property tax providing for exemption / concession in the tax levied on the members of petitioner Association in accordance with Section 124 of the Coimbatore City Municipal Corporation Act, 1981 read with Section 8 of the Hosur City Municipal Corporation Act.)

1. This Writ Petition has been filed by the petitioner challenging the impugned communication dated 25.01.2021 bearing reference No.Na.Ka.No.5483/2018/A1 of the second respondent and quash the same and consequently direct the second respondent to fix the property tax providing for exemption/concession in the tax levied on the members of petitioner Association in accordance with Section 124 of the Coimbatore City Municipal Corporation Act, 1981 (hereinafter referred to as "Coimbatore Act") read with Section 8 of the Hosur City Municipal Corporation Act, 2019 (hereinafter referred to as "Hosur Act").

2. By the impugned