Judgment :- Challenge in this writ petition is to the levy of water tax and sewerage tax and the attachment proceedings in C.M.C.No.016/ 0018/00 dated 22.07.2004. The writ petition also seeks direction to the 2nd Respondent to restore the sewerage connection to his premises No.15, M.C.Road, Old Washermanpet, Chennai-21. 2. Petitioner is a trust said to have been created for the purpose of performing the daily rituals and for conduct of other festivals as per the terms of the Trust Deed dated 23.05.1958. According to the petitioner, the assessment of water and sewerage tax were made on the basis of the annual value of the premises as assessed by the authorities as per Sec.35 of the Act. The said Section was omitted by the Tamil Nadu Act 30/1998 and therefore, levying of water and sewerage tax at a specified rates stood cancelled. Earlier, Corporation revised the property tax for the property as per provision for the period of II Half Year 1998-99 through a notice dated 012. 2001. The Petitioner has preferred objection to revision of the property tax. The respondents issued a letter intimating that the water and sewerage tax have been enhanced on the proposed property tax. At that stage, Petitioner has earlier filed W.P.No.13152/2003 seeking to quash the notice of attachment dated 04.03.2003. In the writ petition, by the order dated 25.04.2003, court has directed the Petitioner to pay 50 % of the property tax and the issue of water and sewerage tax left undecided. The writ appeal preferred by the petitioner was dismissed confirming the order of the learned Single Judge. .3. Case of Petitioner is that the Respondents sent a letter dated 13.07.2004 demanding water and sewerage tax and charges therefor. Petitioner has averred that the Respondents has also cut off sewerage connection on 22.07.2004 without prior notice and at the same day, issued a notice of attachment of property, in case of failure to pay the amount of Rs.19,682/- towards water tax and Rs.4,725/-towards sewerage tax. Case of Petitioner is that water and sewerage tax have not been determined as per provision of law and therefore, notice of attachment issued by the 2nd Respondent is non est. Case of Petitioner is that water and sewerage tax have not been determined as per provision of law and therefore, notice of attachment issued by the 2nd Respondent is non est. According to petitioner, levying of water and sewerage tax has absolutely no basis, especially when Sec.35 of the Act, being the enabling provision, having been omitted and consequentially all the rules therefor also stood cancelled or omitted and there being no substitution. 4. 1st Respondent/Board has filed counter stating that the water and sewerage tax is levied as per Sec.34 and 35 of The Chennai Metropolitan Water Supply and Sewerage Act, 1978 (for short "CMWSS Act") based on the annual value as fixed by the Chennai Municipal Corporation, which is a component of property tax and it is not a new or additional tax and is payable by all the persons having property within the limits of Chennai Municipal Corporation . It is further averred that since the annual value of the petitioners premises was enhanced by the Corporation in accordance with Sec.34 of the Act, Respondent also enhanced the water and sewerage tax and the arrears claimed with retrospective effect. 5. Challenging the notice of attachment, the learned counsel for the petitioner, Mr. K. Narasimhan, contended that levying of water and sewerage tax has no basis especially when Sec.35 of the Act having been omitted. It was further contended that the Respondents ought to have furnished the details regarding the manner of assessment and levy of water and sewerage tax as demanded by the Petitioner through notice dated 07.04.2004 before proceeding with any further action. 6. Learned counsel for the Respondents Mr. B. Mani, submitted that water and sewerage tax is levied and assessed in accordance with Sec.34 and 35 of CMWSS Act, based on the annual value as fixed by the Corporation, which is a part and parcel of property tax which is payable to Metrowater. The learned counsel would further submit that the impugned notice of attachment issued by the Respondents is in accordance with Sec.34 of the CMWSS Act. .7. The water and sewerage tax is levied as per Sec.34 and 35 of CMWSS Act, based on the annual value fixed by Chennai Municipal Corporation, which is a component of property tax. Sec.34 deals with taxes leviable by the Board. .7. The water and sewerage tax is levied as per Sec.34 and 35 of CMWSS Act, based on the annual value fixed by Chennai Municipal Corporation, which is a component of property tax. Sec.34 deals with taxes leviable by the Board. As per Sec.34, Board shall levy on premises situated within its area (a) a water tax; (b) a sewerage tax. As per Sec.34(2) The taxes mentioned in sub-section (1) shall be levied at such rates as may be prescribed, which in the case of water tax shall not be more than thirty five percent and in the case of sewerage tax shall not be more than fifteen per cent of the property tax. 8. From the averments in the counter affidavit, it is seen that as per Sec.34 of CMWSS Act, water and sewerage tax is levied as under: a) Water Tax – 1.5% of assessed annual value per annum and b) Sewerage Tax – 5.5% of assessed annual value per annum 9. Though, Sec.35 of the CMWSS Act has been omitted, Section 34 of the CMWSS Act is the enabling provision for levying of water tax and sewerage tax. The learned counsel for the petitioner is not right in contending that there cannot be a demand for water tax and sewerage tax in view of omission of Sec.35. 10. Earlier in 2003, annual value of the properties including the petitioners premises in Chennai was enhanced by the Corporation. In accordance with Sec.34, the Respondents also enhanced water and sewerage tax and claimed arrears of Rs.22,110.60/- and issued a notice of attachment dated 04.03.2003. It was at that stage, petitioner has filed W.P.No.13152/2003 and the same was disposed on 25.04.2003 directing the petitioner to pay 50% of the amount demanded within four weeks. 11. Challenging the enhancement of annual value of the premises, admittedly, petitioner has preferred appeal before Taxation Appeal Committee and the annual value was reduced by order dated 29.03.2004. Therefore, the Petitioner is liable to pay water and sewerage tax on the basis of such revised value. Pursuant to the order of the Taxation Appeal Committee, when the annual value of the premises was reduced by Corporation in its order dated 29.03.2004, the clarification sought for by the Petitioner in the notice dated 07.04.2004 was unnecessary. Therefore, the Petitioner is liable to pay water and sewerage tax on the basis of such revised value. Pursuant to the order of the Taxation Appeal Committee, when the annual value of the premises was reduced by Corporation in its order dated 29.03.2004, the clarification sought for by the Petitioner in the notice dated 07.04.2004 was unnecessary. On notice, the Petitioner did not pay the arrears and therefore, sewerage line was disconnected on 22.07.2004 and the attachment notice was also served on 24.07.2004 directing the Petitioner to pay the arrears on or before 30.07.2004. It is stated that as per Courts Order, the petitioner has remitted the sum of Rs.4,725/- and since the petitioner has complied with the Courts Order sewer connection was already restored by the Respondents. 12. The water and sewerage tax is levied and assessed on the basis of the annual value fixed by the Corporation. Though, water supply connection was said to be disconnected on 17.07.1995, the Petitioner is liable to pay water and sewerage tax. As rightly submitted by learned counsel for the Respondents that all the citizens having property within the limits of Chennai Municipal Corporation are liable to pay water and sewerage tax, irrespective of the fact whether the service of water and sewerage facilities are availed or not. There is absolutely no discrimination in levying water and sewerage tax since all the consumers of Metrowater are invariably liable to pay water and sewerage tax. 13. The impugned notice of attachment is not vitiated and petitioner is not entitled to the relief sought for in this writ petition. This writ petition is dismissed. No order as to costs. Connected Miscellaneous Petitions are also closed.