ORDER :

[Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the 2nd respondent in proceedings Na.Ka.No.538/2017/A1 dated 14.09.2017 quash the same consequently direct the 2nd respondent to adjust the petitioner's payment of Rs.42,20,505/- which is already paid as Property Tax for building approval charges as per the 2nd respondent's notice dated 07.12.2017, exempt the petitioner from paying Property Tax as per the demand notice dated 18.08.2017 issued by the 2nd respondent to the petitioner.]

The petitioner has challenged the impugned order seeking to demand property tax from the petitioner for the period commencing from 2017-2018. Earlier the petitioner had itself opted to pay property tax and had approached the respondents to assess the property. Payments were made by the petitioner ignoring the exemption that was available to the petitioner under Section 83(1) (c) of the Tamil Nadu District Municipalities Act, 1920 (herein after referred to as the TNDM Act, 1920).

2. In this writ peti