JUDGMENT - The plaintiffs appellants filed Suit No. 396 of 1940 in the Court of the First Class Subordinate Judge of Thana against the Province of Bombay seeking to obtain a declaration that the levy of non-agricultural assessment at full rate on the entire area of the plaintiffs survey Nos. 219, 220 and 221 of Ghatkopar admeasuring 14,883 square yards was illegal and that the proper amount of assessment leviable should be calculated on the area actually built upon by structures and that it should be levied at concession rates. The plaintiffs prayed for a refund of the amount of Rs. 72-5-3 alleged to be wrongfully and illegally recovered from him and also prayed for an injunction restraining the defendant from charging or recovering anything more than Rs. 74-13-0 per year as non-agricultural assessment.

2. The plaintiffs alleged that they were occupant of survey Nos. 219, 220 and 221 of Ghatkopar and that those lands were originally agricultural lands; that under the permission obtained from the Collector in June 1934 certain structures were put upon the land and later additional constructions were made; that the Collector ordered that non-agricultural assessment at concess