CHAGLA, C.J.:- The petitioners are the owners of a building situated on the Marine Drive and their main grievance is that the Municipality of Bombay, instead of levying a water-tax upon this building, is charging them for water according to measurement, and their contention is that Section 169, City of Bombay Municipal Act, 1888, which confers that power upon the Commissioner, is invalid. 2. It appears that up to 1952 water-tax was levied upon these premises at a particular rate. On 7-5-1952, a meter was installed by the Municipality, and on 8-7-1952, the Municipality submitted to the petitioners a bill in respect of water consumed in the premises and charging them at a particular rate. After that, various bills were submitted : the petitioners refused to pay these bills and went on paying water-tax.

Ultimately, on 10-4-1954, a notice was served upon the petitioners by the Assessor and Collector of Municipal Taxes, calling upon them to pay the sum due within a certain time and intimating to them that in default of payment a warrant of distress would be issued for the recovery of the amount. On receiving this notice, the petitioners approached this Court and contended by the