Judgment :- 1. Mr.V.Manoharan, the learned Government Advocate, takes notice for the respondents 1 and 2 and Mr.V.Bharathidasan, the learned counsel, takes notice for the respondents 3 and 4. 2. Heard the learned counsels appearing for the parties concerned. 3. Though the prayer is for a larger relief, the learned senior counsel appearing on behalf of the petitioner had submitted that it would suffice, if the fourth respondent is directed to consider the objections raised by the petitioner in his representation, dated 10.12.2009, for the revised assessment provisional notice, dated 22.10.2009, and pass appropriate orders thereon, on merits and in accordance with law, within a specified period. 4. The learned counsels appearing on behalf of the respondents have no objection for such an order being passed by this Court. 5. In view of the submissions made by the learned counsels appearing on either side, the fourth respondent is directed to consider the objections raised by the petitioner in his representation, dated 10.12.2009, for the revised assessment provisional notice, dated 22.10.2009, and pass appropriate orders thereon, on merits and in accordance with law, within a period of four months from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the representation, dated 10.12.2009, to the fourth respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. It is also made clear that based on the final orders to be passed by the fourth respondent, the respondents would be at liberty to proceed against the petitioner, in respect of the water and sewerage tax to be paid by him, as per law. Accordingly, the writ petition is disposed of, with the above directions. No costs. Connected M.P.No.1 of 2011 is closed.