liable to pay any amount to the respondent. On receipt of the legal notice, the Area Engineer of the respondent Board has sent a reply dated 17.03.2016, stating that the Government in G.O.Ms.No.1604, dated 19.10.1978 has permitted the respondentBoard to levy water and sewerage tax at 7% per annum on the Annual Value of the property in Chennai Metropolitan Area. The petitioner's property is in the added areas and therefore, the petitioner is liable to pay water and sewerage tax with effect from second half year 2014-15 i.e. from 01.10.2014. The learned counsel for the petitioner was directed to inform his client to effect payment. This reply was followed by a demand, dated 20.05.2016. The learned counsel for the petitioner reiterated the contentions raised by them in the legal notice dated 04.03.2016. However, the legal position is that even if the water and sewerage connection is not effected, the liability to pay the tax cannot be effaced, since there can be no quid pro quo for payment of tax. Therefore, the respondent was justified in demanding water and sewerage tax as the area in which the petitioner's property is situated is an added area to the Chennai Metropolitan area. However, the petitioner should be informed as to how the tax has been computed. The impugned demand does not furnish those details. Therefore, this Court is inclined to grant relief to the petitioner to that extent alone. In other words, it is made clear the petitioner is liable to pay the water and sewerage tax as demanded by the respondent, but, the petitioner is entitled to be informed as how the quantum has been fixed.
