Judgment :- 1. All the four writ petitioners are the tenants under the third respondent, running individual shops in different door numbers namely Shop No.5, Door No.15/1/5; Shop No.4, Door No.15/1/4; Shop No.7, Door No.15/1/7; Shop No.3, Door No.15/1/3 respectively. 2.The second respondent issued common notice to all the four petitioners which reads as follows: "I write to inform you that the Water & Sewerage Tax / Water Supply Charges on premises Nos. 15/1/5, 15/1/4, 15/1/7 and 15/1/3, Thambbiah Road occupied by you still remain unpaid by the owner for the periods detailed below, even after the demands have been duly sent to him. In pursuance of Sec.62(2) of the Chennai Metropolitan Water Supply & Sewerage Act, 1978, I hereby call on you to make the payment of Tax / Water Supply charges. The amount so paid may be adjusted from the rents now or hereafter due to the owner since you yourself as occupier be liable to pay the same. I request that you will be so good to remit to the sum of Rs.75952.00, Rs.82009.00, Rs.72634.00 and Rs.81493.00 due to the Board towards the Tax/Water Supply charges. If the amount is not paid within 15 days, it will be recovered by disconnection / civil suit / distraint." 3.Challenging the same, the writ petitions have been filed. The only plea of the learned counsel appearing for the petitioners is that the provision of Section 62 (2) of the Chennai Metropolitan Water Supply & Sewerage Act, 1978 enjoins authority to collect the due from the owner and not the occupier tenants. This plea of the learned counsel for the petitioners on the face of it is a mis-reading of Section 62(2) of the Chennai Metropolitan Water Supply & Sewerage Act, 1978 which reads as follows: "62 (2) The owner and occupier of the premises shall be jointly and severally liable for payment of all the sums referred to in Sections 44,45,46,47,48,48, 56 and 57." The notice issued by the second respondent is in consonance with the above stated provision of law. This Court finds no illegality or infirmity in law in respect of the notice issued by the second respondent. The petitioners are entitled to pay and adjust the amounts from the rents payable to the owner. In the result, the writ petitions devoid of merits are dismissed. No costs. Consequently, the connected miscellaneous petitions are closed.