Judgment

VENKATARAMA AYYAR J.: The point for decision in this appeal is as to the liability of certain lands situated within the City of Bombay to be assessed to revenue under the Bombay City Land Revenue Act No. 2 of 1876. These lands were originally known as Foras lands, and the rights of the occupants of those lands were settled by Bombay Act No. 6 of 1851, called the Foras Act. What these rights are, is a matter in controversy between the parties, and will be presently considered.

Between 1864 and 1867 the Government acquired these lands for the purpose of the B-B. C. I. Railway under the provisions of Land Acquisition Act No. 6 of 1857. On 22-11-1938 these lands, being no longer required for the purpose of the Railway, were sold by the Governor-General to Lady Pochkhanawalla and others as joint tenants under a deed, Ex. A. On 28.3.1939 the survivor of the purchasers under Ex. A conveyed the lands in trust under Ex. B, and the respondents are the trustees appointed under that deed.

2. In April 1942 the appellant acting under the provisions of Bombay Act No. 2 of 1876, issued notices to the respondents proposing to levy assessment on the lands at the rates mentioned therein, and