V. M. KANADE, J.

( 1 ) THE petitioners by this petition are challenging the demand notices issued by the respondent-Municipal Corporation for Greater bombay pertaining to the period from April, 1974 to June, 1987 in respect of an aggregate sum of Rs. 24,15,669/ -. Few facts which are relevant for the purpose of deciding this petition are as under :-

( 2 ) THE petitioners are a company incorporated under the provisions of the companies Act, 1913. The respondent No. 1 is the Municipal Corporation for greater Bombay and respondent Nos. 2 and 3 are the officers of respondent no. 1-Corporation. The petitioners received demand notices on 11-2-1994 which were purportedly supplementary bills issued by the respondents demanding sewerage charges which were allegedly due from April, 1974 to June, 1987. These bills were purportedly raised under Rule 6 of the Water Charges Rules. By letter dated 5-3-1994 the petitioners informed the Assistant Assessor and collector of the respondent-Corporation stating therein that they had already paid the water charges along with the relevant sewerage charges which were payable for the relevant period which were mentioned in the said demand notices. On