ORDER : C.V. Karthikeyan, J. This writ petition has been filed in the nature of certiorarified mandamus seeking to call for the records of the 2 nd respondent with respect to an order dated 28.03.2012 by which the 2 nd respondent had classified the building where the petitioner is running a company called M/s.Interarch Building Products Pvt.Ltd., at SIPCOT Kancheepuram District as a special building and therefore the Infrastructure and Amenities charges had been claimed under Rule 4 of the Tamil Nadu Town and Country Planning (levy of Infrastructure and Amenities Charges Rule, 2008). 2. The petitioner is running his company at Plot No.D1/1, SIPCOT Industrial Park, Mambakkam Village, Sriperumbudhur Taluk, Kancheepuram District. There is only one ground floor of the building but however the area is 11,390 sq.mts. It is stated that the impugned order had been issued by the 2 nd respondent on 13.05.2016 raising a demand of Rs.42,75,000/- as Infrastructure and Amenities charges for approval of the Industrial building. It had been stated that the charges are to be paid at Rs.375/- per sq.mt for built up area. It had been stated that this had been calculated in accordance with G.O.Ms.No.86, Housing and Urban Development Department dated 28.03.2012. The said Government order had been passed fixing the maximum and minimum rate of infrastructure and amenities charges under Rule 4 of the aforementioned Tamil Nadu Town and Country planning (levy of Infrastructure and Amenities charges Rule, 2008). The said Government Order had been passed since the Government was of the opinion that the existing rates had to be revised and therefore the revised rates had been determined in the said Government order. Consequent to the determination of the revised rates, the impugned order had been issued to the petitioner calling upon the petitioner to pay the difference amount towards the infrastructure and amenities charges. Questioning this particular notice, the petitioner had filed the present writ petition. 3. The learned counsel for the petitioner placed reliance on the interpretation with respect to what could be termed as a special building. According to the learned counsel, a special building must have a ground floor and first floor and the total area should be more than 300 sq.ft. But primarily there must be a ground floor and first floor. It is contended that the petitioner had built only ground floor but to an area of 11,390 sq.ft. According to the learned counsel, a special building must have a ground floor and first floor and the total area should be more than 300 sq.ft. But primarily there must be a ground floor and first floor. It is contended that the petitioner had built only ground floor but to an area of 11,390 sq.ft. It is contended that since there is no first floor in the building of the petitioner, the levy as demanded by the respondent would not be applicable to the petitioner since the building cannot be categorised as a special building. 4. However his contention had been disputed on behalf of the respondents. The learned Government Advocate appearing for the respondents had placed reliance on G.O.Ms.No.22 dated 25.01.2008 of the Housing and Urban Development Department whereby, a special building had been defined as follows:- (g) “special building” means a building having more than two floors but not exceeding 4 floors inclusive of ground floor or a building with basement or stilt floor and 4 floors or a residential building having more than 4 dwelling units or a building accommodating commercial or industrial or institutional or combination of such activities with a floor area exceeding 300 square metres”. 5. A careful examination of the said definition would show that a special building is a building which has more than two floors but not exceeding four floors. It is also a building with a basement or stilt floor and four floors. It is also a residential building having more than four dwelling units. It is also a building which accommodates commercial or industrial or institutional or a combination of such activities with an area exceeding 300 sq.mts. In the 4 th category above, the only criteria is that the area should be more than 300 sq.mts. There is no stipulation placed that it should be a building with ground floor and first floor. The first floor is not required. The building must have an area of more than 300 sq.mt and the building must be put to commercial or industrial or institutional or a combination or such activities. The petitioner herein is carrying on industrial activity in the building at Plot No.D1/1, SIPCOT Industrial Park, Mambakkam Village, Sriperumbudhur Taluk, Kancheepuram District. That the petitioner is carrying on industrial activities cannot be denied or disputed even by the petitioner. 6. The petitioner herein is carrying on industrial activity in the building at Plot No.D1/1, SIPCOT Industrial Park, Mambakkam Village, Sriperumbudhur Taluk, Kancheepuram District. That the petitioner is carrying on industrial activities cannot be denied or disputed even by the petitioner. 6. It is the admission of the petitioner that his building has an area of 11,390 sq.mt and by any mathematical calculation this is certainly much much more than 300 sq.mt. Therefore, the building of the petitioner had to be categorised as a special building in accordance with G.O.Ms.No22 dated 25.01.2008. Once the building of the petitioner is categorised as a special building then he has to pay the Infrastructure and Amenities Charges as determined under G.O.Ms.No.86 dated 28.03.2012. By the impugned notice the respondents have only demanded that particular amount. 7. It is contended that as on date, the petitioner is due and payable of a sum of Rs.10,00,000/- towards principle and a sum of Rs.14,00,000/- and more towards the interest component. The petitioner had also paid Rs.25,65,000/- and on direction of this Court another sum of Rs.7,00,000/- on 13.04.2017. Now the petitioner has to pay a sum of Rs.10,00,000/- towards principle and Rs.14,10,000/- towards interest. The petitioner's liability to pay the said sum is paramount and is absolute and there is no other option but to pay the amount. The petitioner is directed to pay the said amount to the 2 nd respondent forthwith. If the petitioner seeks any leverage about installments, at the most three installments alone can be granted by the respondents to clear the entire dues including principle and the interest component. Placing that observation and giving that small leverage to the petitioner, since the building of the petitioner is a special building and since the area is more than 300 sq.mt and since it is put to industrial use, the impugned notice is affirmed and sustained. 8. Accordingly, the writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is also closed.