JUDGMENT

G.B. Pattanaik, J.-These appeals by special leave are directed against the judgment of the Division Bench of Bombay High Court dated 8.2.1993 arising out of writ petition nos. 539 of 1981 and 1606 of 1983 respectively.

2. The facts are not in dispute namely the respondents industries had got their guest houses in Bombay and the Municipal Corporation of Bombay treating the premises falling under Category C under the Bombay Electricity Duty Act raised a bill for payment of electricity duty. The respondents being aggrieved by the said billing filed writ petition in the Bombay High Court contending inter alia that the premises having been used as guest houses for the occupation of the employees of the company, the same could not have been categorised as Category R and the order of the Municipal Corporation is invalid and inoperative. The appellant - Municipal Corporation in its return filed before the learned Single Judge took the stand that the tariff under Category R is exclusively meant for premises used as private residential premises and tariff under Category C is meant for all non industrial premises and a guest house maintained by a commercial undertaking even