Judgment

SHAH, J. : These five appeals raise a common question about the validity of R. 2C framed by the respondent-the Municipality of Barsi under S. 58(j) of the Bombay Municipal Boroughts Act,1925-hereinafter called the Act. The Lokmanya Mills- hereinafter called the appellants-are a company registered under the Indian Companies Act holding an extensive area of land City Survey No. 2554 within the Municipal Borough on which are constructed buildings of the factory, warehouses, bungalows and other structures appurtenant to the factory. The respondent, a Borough Municipality constituted under the Act is by S. 73, entitled to levy a rate on lands and buildings and also a water-rate. Under the rules framed by the Municipality, house-tax and water-tax were levied on buildings and non-agricultural lands on their annual letting value at uniform rates whether the purpose was residential, business or manufacturing.

2. In 1944, the Municipality resolved to enhance the assessment of lands and buildings within its area. After some correspondence with the Commissioner Central Division, the General Body of the Municipality resolved that the rental value for levying rates on mills and factories