1. By this petition the Petitioners challenge the order dated 3-2-2003 passed by the Respondent No.1/State of Maharashtra. By the order dated 3-2-2003 the Government of Maharashtra has held that the action of the Bombay Municipal Corporation of exempting 21 structures owned by the Respondent No.5- Co.operative Housing Society from payment of cess under the Maharashtra Housing & Area Development Act, 1976 is not proper and that cess is leviable on 21 structures owned by the Respondent No.5-society.

2. The brief facts relevant for deciding this petition are that there were several structures standing on C.S. No.375, Mazgaon Division, Mumbai. One Shri Dhankumar Thakurdas Jhaveri was the owner of the said property. The occupants of those structures in the year 1976 formed a Co.operative Housing Society called "Tarabaug Aikyavardhak Co.operative Housing Society Ltd.-the Respondent No.5." The owner of the property executed a deed of conveyance dated 7th July, 1977 in favour of the Respondent No.5-society. According to the Petitioners, there were 23 structures standing on the land. Out of 23 structures, 2 structures were repaired by the Bombay Building Repairs