JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of certiorarified mandamus to call for the records of the third respondent in Assessment No.90081 dated 11.12.2008 and the consequential appeal order passed by the 2nd respondent in AP.No.46/09/A2, dated 28.01.2010 and quash the same as unconstitutional and illegal and direct the 3rd respondent to act as per the mandate of the Constitution of India.)

1. The petitioner is the Central Warehousing Corporation, Nagercoil Branch filed this writ petition through its Regional Manager as against the assessment notice issued by the Commissioner of Nagercoil Municipality dated 11.12.2008 and as against the assessment of building tax for the petitioner''s building with at Rs.92,406/- per half year with effect from 01.04.2008 and the order of the 2nd respondent/ Taxation Appeal Authority dated 28.01.2010 and for consequential direction to the 3rd respondent to assess the property tax as per Article 285 of the Constitution of India and under Section 3 of the Warehousing Corporation Act, 1962.

2. The learned Counsel for the petitioner submits that the building of the petitioner''s Corporation being a