JUDGMENT

M.Y. Eqbal, J.: Leave granted.

2. These appeals are directed against the common judgment and order dated 30.7.2013 passed by the High Court of Bombay in the writ petitions preferred by the appellants.

3. By the impugned judgment and order, the High Court dismissed the writ petitions preferred by the appellants challenging the Circular dated 12th December, 2011 and the respective entries made in the schedule appended thereto issued by the Respondent-Municipal Corporation of Grater Mumbai as also the respective entries in the schedule appended thereto, thereby questioning the levy of ‘trade refuse charges’ and the rates thereof.

4. The appellants are traders, carrying on activities of warehouse keepers, godown keepers, bank mukadam, carriers of stores, material and goods required to be stored and kept safe from insects, ants, rodents, moisture, rain, heat, fire etc. For this purpose, the appellants from time to time have been obtaining trade licences issued under Section 394 of the Mumbai Municipal Corporation Act, 1888 (in short, ‘MMC Act’). According to the appellants, the respondents recover 'trade refuse charges' (hereinafter referred to as ‘TRC’), by making the payment