Judgment - Gajendragadkar, J.

1. This appeal arises from a dispute between 23 rate-payers at Ahmedabad and the Municipal Corporation of the City of Ahmedabad. The plaintiffs case is that Rule 350A which the Corporation has framed in 1947 in respect of the rate on open lands is ulrta vires and the assessment list prepared pursuant to the said rule is illegal and void. They have, therefore, claimed a declaration in that behalf and have asked for an injunction restraining the Corporation from recovering the rates iroin the respective plaintiffs according to the said assessment list. The defence, in substance, was that the rule is intra vires and the assessment list which has been properly made in accordance with the provisions of the Municipal Act is not open to any objection. The learned Judge has held that the rule is ultra vires; he has, therefore, granted the plaintiffs the declarations and injunction as claimed by them. It is this decree which is challenged before us by Mr. Pursholtam on behalf of the Municipal Corporation, and the principal point which he has argued before us is that the learned Judge was wrong in holding that Rule 350A was ultra vires. Some other issues were fra

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