JUDGMENT :

A.M. Khanwilkar, J.

1. This appeal takes exception to the judgment and order dated 21st November, 2006 of the High Court of Judicature at Bombay in Writ Petition No.1206 of 1999, whereby the bills/demand raised by appellant including towards water benefit tax and the Warrant of Attachment in respect of the stated premises belonging to the respondents came to be quashed and set aside being illegal.

2. The appellant is a corporate body constituted under the provisions of the Mumbai Municipal Corporation Act, 1888 (for short, “1888 Act” or “the Act”) and respondent No.1 is a sole proprietor in the business, which was carried on by him in the name and style of Volga Frozen Foods and Ice Cream Company, hereinafter referred to as the “said firm”. The stated business was located at Volga House, 1C, K.K. Marg, Mahalaxmi, Bombay-400034, hereinafter referred to as the “said premises”. The respondent No.2 is the landlord of respondent No.1 in respect of the said premises. The respondent No.3 is the tenant of respondent No.2 in respect of the remainder area of the said building oth