R. M. LODHA, J.

( 1 ) BY means of this writ petition filed under Article 226 of the Constitution of India, the petitioner prays that the Maharashtra increase in Land Revenue and Special Assessment Act, 1974 and the maharashtra Increase in Land Revenue and Special Assessment (Amendment) act, 1986 do not apply to the petitioners non-agricultural land situated in Greater bombay and in the alternative to declare section 3 of the Maharashtra Increase in land Revenue and Special Assessment Act, 1974 as unconstitutional, null and void and of no legal effect whatsoever. The petitioner also prays that the impugned notices dated 30-9-1986, 4-11-1988, 16-11-1987, 21-7-1988, 16-9- 1988, 2-12-1988, 18-3-1989 (Exhibit 'a' to 'g') be quashed and set aside and the respondents be directed to refund the sum of Rs. 16,26,150/- to the petitioner.

( 2 ) THE controversy arises in the facts and the circumstances, that we may indicate briefly. The petitioner holds the land in the city of Mumbai at various places that in all admeasures 53, 117. 92 square metres. The said land is not used for agricultural purposes. In addition to the land which is held by the petitioner in the city of mumbai, the petitioner also holds the land outside the city of Mumbai within the state of Maharashtra. The non-agricultural land held by the petitioner in the State of Maharashtra exceeds 8 hectares though each parcel of the land held by the petitioner is much less than 8 hectares. The land so held by the petitioner in the city of Mumbai is assessed to revenue under section 8 of Inami and Special tenure Abolition Act since 1971. The petitioner's case is that the assessment of the lands made under section 8 of the Bombay City (Inami and Special Tenure) abolition Act, 1969 is upto the year 2021.

( 3 ) BY the notice dated 4-11-1987 the first respondent called upon the petitioner to submit the returns under the Maharashtra Increase of Land Revenue and Special Assessment Act, 1974 (for short 'act of 1974') in respect of the non- agricultural land held by the petitioner situated in the city of Mumbai for increase of the land revenue under the said Act of 1974. It may be noticed here that the act of 1974 was amended by the Maharashtra Tax Acts (Amendment) Act, 1975 (for short, 'act XVII of 1975') and thereafter by the Maharashtra Increase of land Revenue and Special Assessment (Amendment) Act, 1986 (for short, 'amendment Act of 1986' ). On 16-11-1987, the respondent No. 1 issued further notice to the petitioner under section 6a of the Amendment Act of 1986 calling upon the petitioner to furnish returns for the years 1974 to 1986. The petitioner was also called upon by the said notice to show cause as to why action should not be taken against it for not filing the returns within the prescribed time. The petitioner by his tetter dated 21-1-1988 furnished to the first respondent the returns in part first and second and also prayed for condonation of delay in filing the said returns. On the basis of the returns filed by the petitioner under section 6 and section 6a of the Act of 1974 read with the Amendment Act of 1986, in respect of the land in the city of Mumbai held by the petitioner, the assessment was made under the Act of 1974 as amended from time to time in each year effective from 1-8-1975 upto 31-7-1991. The statement of assessment so made by the first respondent was sent to the petitioner along with forwarding letter dated 21-7-1988. When the petitioner failed to make payment of the increase land revenue as per the assessment made by the first respondent, the first respondent raised the demand for recovery of due and unpaid land revenue amounting to Rs. 32,52,294/ -. In partial discharge of the demand of increase land revenue, the petitioner made payment of Rs. 16,26,150/- on 16-3-1989. For the remaining amount of Rs. 16,26,150/- the notice was sent to the petitioner by the respondent No. 2 on 18-3-1989. It was then that the petitioner approached this court by fili