Judgment :- 1. These writ petitions are filed to call for the records relating to the water and sewerage tax notice No. 32188 and Deport No.078/1803/04, Notice No. 32187 and Deport No.078/1803/03, Notice No. 32194 and Depot No.078/1803/10 and Notice No. 32185 and Depot No.078/1803/01, dated 21.2.2008 passed by the 2nd respondent with respect to the flat in first floor situated at Door No. 319/4, 319/3, 319/10 and 319/1 respectively Valluvarkottam High Road, Nungambakkam, Chennai-34 and quash the same and to direct the respondents to levy water and sewerage tax according to the prevailing market rate for the rent for the period from 2007-08. 2. These writ petitions have been filed challenging the demand of water tax based on assessment. The petitioner challenges the same stating that the demand-cum-notice has been issued by the second respondent levying water charges retrospectively. The grievance of the petitioner is that the petitioner was not given an opportunity to submit his reply to the demand and also to contend that the demand is arbitrary. 3. Thiru G.S.Mohan, learned counsel for the respondents states that the demand-cum-notice can be treated as a notice and the petitioner may be permitted to file his reply, which will be considered in accordance with law. 4. In view of the stand taken by the respondents, the petitioner in each one of the cases will be permitted to file a reply to the demand-cum-notice within a period of fifteen days from the date of receipt of a copy of this order and the authority shall give the petitioner an opportunity of hearing and decide the matter on merits and in accordance with law within a period of fifteen days from the date of receipt of the reply. Till such time the issue is finally decided, the demand shall be kept in abeyance. These writ petitions are disposed of accordingly. Consequently, M.P.No. 1 of 2008 (four petitions) are closed. No costs.