The Bombay Revenue Tribunal Act, 1939, conferred exclusive jurisdiction on the Bombay Revenue Tribunal to entertain appeals and revise decisions in revenue cases, including those under Sections 204 and 211 of the Bombay Land Revenue Code, 1879.

1. This is an application by the petitioners praying that an appropriate Writ be issued by this Court restraining the State Government from enforcing the Collection Order dated 26-7-1956 against the petitioners for recovery of Rs. 4,874/- in a manner prejudicially affecting the fundamental rights of the petitioners by levy of non-agricultural assessment otherwise than by authority of law.

2. The petitioners are the owners of. S. Nos. 193, 194A. Hissas Nos 1 and 3, 195 Hissas Nos. 13h and 17. 262 Hissas Nos. 1. 2 and 3 (part) of Vile Parle in Greater Bombay, The lands admeasure 13.539 square yards in area. The lands have been converted to non-agricultural user since the year 1928 and several buildings have been erected thereon by the petitioners, Originally these lands were part of a Khoti estate. In 1950 the State Legislature enacted the Salsette Estates (Land Revenue Exemption Abolition) Act of 1951, and the lands became Khalsa lands. Thereafter the Additional District Deputy Collector, Bombay Suburban District, levied non-agricultural assessment on the lands by his order No. L. N. D. A. 3461, dated 16-8-1955. for the period between 1-3-1952, and 31-7-1957, and called upon the petitioners to pay Rs. 4,874/-forthwith and also directed, the petitioners to pay future assessments at an annual rate of Rs. 1,218/8/- to the Mamlatdar of South Salsette.

3. Against the order passed by the Deputy Collector an appeal was preferred by the petitioners to the Collector under Section 203 of the Bombay Land Revenue Code. The Collector held that consequent upon the introduction of the Salsette Estate (Land Revenue Exemption Abolition) Act of 1951, the lands in ex-khot villages were liable to pay land revenue. "He observed that as the lands were used for non-agricultural purposes, the petitioners were liable to pay non-agricultural assessment in respect thereof. But in his view no order levying non-agricultural assessment at standard rates could be passed against the petitioners retrospectively. In so holding, the Collector followed certain decisions of the Bombay Revenue Tribunal. The collector accordingly modified the order passed by the Deputy Collector and directed that assessment be paid by the Petitioners for the year 1955-56 and thereafter. The papers of the case were then called for by the Government of Bombay and the Government in purported exercise of the powers under Section 211 of the Bombay Land Revenue Code set aside the order of the Collector, and restored the order of the Deputy Collector. It appears no intimation of this order was given to the petitioners, by the Government of Bombay but by letter dated 26-7-1956, the Collector, Bombay Suburban District, called upon the petitioners to pay to the Mamlatdar, Andheri non-agricultural assessment according to that order of the Government, On receiving this demand the petitioners applied to this Court under Article 226 of the Constitution of India for the issue of a Writ described hereinbefore.

4. The principal contention urged in support of the petition is that the State Government has exercised jurisdiction to revise the order of the collector when it is not invested with that jurisdiction. It is urged that the jurisdiction to revise the order of the Collector is vested in the Bombay Revenue Tribunal constituted under Bombay Act 12 of 1939 and the State Government is incompetent since the enactment of that Act to exercise jurisdiction to revise the decisions of the Collector in a revenue case, in exercise of powers under Section 211 of the Bombay Land Revenue Code.

5. Chapter 13 of the Bombay Land Revenue Code deals with appeals and revisions which may lie against the order of any revenue authority. By Section 203 Dower is conferred upon revenue officers to entertain appeals, against the orders of their immediate subordinates. By Section 211 power is conferred upon the State Government and upon revenue officer not inferior in rank to an Assistant or Deputy Collector or a