JUDGMENT - S.M. DAUD, J.:---This appeal assails the dismissal of a petition questioning the constitutional validity of section 170(1)(ii) of the Bombay Municipal Corporation Act, Rule 4 of the Sewerage and Waste Removal Rules, 1974-75 and onwards plus the notices and bills claiming sewerage charges on the afore-mentioned basis.

2. Under the Bombay Municipal Corporation Act, the respondents 1 to 4 hereinafter collectively referred to as the "BMC" has the power to impose taxes as enumerated in section 139 of the Act. Section 140 specifies the sewerage tax and the sewerage benefit tax as some of the taxes leviable under the heading "property taxes." The sewerage tax is for---

"collection removal and disposal of human waste and other wastes."

The sewerage benefit tax is for---

"making and improving facilities for the collection, removal and disposal of human waste and other wastes and for maintaining and operating such works."

Section 170 of the Act empowers the Standing Committee to make such rules as be necessary for performing the task of removal of human waste etc. etc. The impugned sub-section provides for the levy of---

"a sewerage charge in lieu of a sewerage tax, based on a measureme

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